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    <title>Amendment of section 142</title>
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    <description>The amendment recasts the triggering event for the filing obligation from receipt of a notice to expiry of the allowed time for furnishing a return, and inserts a new clause requiring any person who has not made a return before the end of the relevant assessment year to furnish a return in the prescribed form, verified in the prescribed manner and including prescribed particulars; existing sub-clauses are renumbered to accommodate this insertion.</description>
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      <description>The amendment recasts the triggering event for the filing obligation from receipt of a notice to expiry of the allowed time for furnishing a return, and inserts a new clause requiring any person who has not made a return before the end of the relevant assessment year to furnish a return in the prescribed form, verified in the prescribed manner and including prescribed particulars; existing sub-clauses are renumbered to accommodate this insertion.</description>
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