40. Amendment of section 126 of the principal enactment

Section 126 of the principal enactment is hereby amended by the repeal of subsection (5) of that section, and the substitution therefor of the following subsection:–

“(5) Where a return or part of a return was prepared for a payment by any person, including by an approved accountant, such person shall certify separately specifying the extent to which he was involved in the preparation of such return and specify the documents examined by him and the information relied upon by him. Such certification shall be submitted along with the return and the said certification shall be deemed to be part and parcel of the said return.”.