Annual Return subrule numbering corrected: corrigendum clarifies proper sub-rule citations for compliance. The Taxation Department issues a corrigendum amending the sub-rule citations in the Annual Return provision: the sub-rules should be read as '(1), (2) and (3)' instead of the incorrect '(1), (1) and (2)', correcting the internal numbering error in the earlier notification to ensure coherent cross-references for compliance and administration.