Section 215: Furnishing of returns, documents etc

2[215. Furnishing of returns, documents etc. —(1) Where, by virtue of an order under section 210, the Commissioner has delegated to any 3[an officer of Inland Revenue]the function and power to receive, or to call for and receive, any returns of income, 1 26th Sub-sections (2) & (3) inserted through Tax Law (Second Amendment) 2019 dated December, certificates, documents, accounts and statements from any person 1[ ] the 2[person] shall furnish such returns, certificates, documents, accounts and statements to that 3[officer of Inland Revenue]and, when furnished, shall be treated as having been furnished to the Commissioner. (2) where a person is allowed, under any provision of this Ordinance, to make an application to the Commissioner and the Commissioner has delegated to any 4[officer of Inland Revenue]the function or power to receive the application, such application, when made, shall be treated as having been made to the Commissioner.]

Effective date: 2001-09-13

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