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INCOME TAX ACT, 1967
Provisions as to Certain Claims for Allowances, Deductions and Reliefs
1.—(1) The claimant shall within the time limited by this Act for the delivery of lists, declarations, and statements, or within such further time as the Special Commissioners may for any special reason allow, deliver to the inspector a notice of his claim, together with a declaration and statement in the prescribed form, signed by him, setting forth—
(a) all the particular sources from which his income arises, and the particular amount arising from each source;
(b) all particulars of any yearly interest or other annual payments, reserved or charged thereon, whereby his income is or may be diminished; and
(c) all particulars of sums which he has charged or may be entitled to charge on account of tax against any other person, or which he has deducted, or may be entitled to deduct, out of any payment to which he is or may be liable.
(2) Any inspector may examine every such declaration and statement and take copies of or extracts from the same.
(3) If the inspector objects in writing to such a claim stating that he has reason to believe that the income of the claimant, or any other particulars in the declaration or statement of the claimant, are not truly or fully set forth in any specified particular, the claim shall be heard and determined by way of appeal by the Special Commissioners, in like manner as other appeals under this Act and with the like liability to penalties, and if the claim is allowed the Special Commissioners shall grant and issue all necessary certificates accordingly.
2.—(1) The claim shall be made and proved to the inspector, pursuant to the powers and provisions under which tax under Schedule D is ascertained and charged.
(2) If the whole income of the claimant arises from an office or employment of profit or from a pension or stipend under the jurisdiction of commissioners, the claim may be made to and allowed by those commissioners.
(3) If a claimant is not within the State, an affidavit stating the particulars required by this Act, and taken before any person who has authority to administer, in the place where the claimant resides, an oath with regard to any matter relating to the public revenue of the State, may be received by the inspector or the said commissioners.
(4) If satisfactory proof is given that a claimant is unable to attend in person, a claim on his behalf may be made by any guardian, trustee, attorney, agent or factor acting for him.
(5) Where a person is assessable on behalf of any other person, he may make a claim as aforesaid on behalf of that other person.
3.—(1) If it is proved to the satisfaction of the inspector that any person whose claim has been allowed, has paid any tax, by deduction or otherwise, the inspector may, in the form prescribed, certify the facts proved before him to the Special Commissioners.
(2) The certificate of the inspector shall state the particulars of the different sources of income in respect of which tax has been paid, the relief to which the claimant is entitled, the amount repayable in respect thereof, and the name and place of abode of the claimant.
(3) On receipt of the certificate, the Special Commissioners shall issue an order for repayment.