Returns – General (Section 26)

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Full Text of the Document

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.... by the person or authority mentioned in section 29 and in the manner specified in that Form; and (iv) be accompanied by all documents mentioned in the Form. (2) Where no Form for a return is prescribed in these rules, the return may be made in writing and served on the Commissioner; Provided that the Commissioner may require that the return be re-submitted in a form or manner specified by t....