24. Insertion of new section 92a.in the principal enactment

The oS

Tan pray fF Beg following new section is hereby inserted immediately after section 92, and shall have effect as section 92a, of the principal enactment :—

‘ Audit reports to be furnished by partners &c.

92a, (1) An assessor may give notice in writing to a partner of a partnership, or to any other person,-who carries on or exercises any trade, business, profession or vocation, requiring such person to furnish for any year of assessment a statement of accounts and any schedules containing such particu-lars as may be specified inthe notice, of such trade, business, profession or vocation, for that year of assessment or for. any périod in respect of which the statutory income for that year of assessment is computed..

Amendment

16

Iniand Revenue (Amendment)

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A:

Where a statement of accounts in support of a return of income furnished by any person for the purposes of this Act is prepared by an approved accountant, such statement shall be accompanied by—

a certificate of an approved accountant in such form and containing such particulars as may be specified by the Commissioner-General

schedules containing such particulars relating to the statement of accounts as may be specified by the

For the purpose of this section

an accountant who is a member of the

an accountant who is approved by the

any individual who is registered as an auditor under the Companies