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    <title>Self-reporting of tax bases.</title>
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    <description>Every person liable to tax must furnish a prescribed, verified return of tax bases by the due date; specified classes of persons are identified for income, distributed income and net wealth, and returns may cover the filer&#039;s own tax bases or those for whom the filer is assessable. Returns may be revised within one year from the end of the relevant financial year or before assessment completion; belated returns are permitted under conditions. The Assessing Officer may intimate deficiencies with thirty days to cure, and failure to cure renders the return invalid. Specified signatories are prescribed for each class of filer.</description>
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