6. Interpretation

In this Act, unless the context otherwise requires —

“Commissioner—General” shall have the same meaning as in the Inland Revenue Act, No. 38 of 2000; and

“undeclared profits and income” means any profits and income chargeable with income tax under the law for the time being applicable to the imposition of income tax in respect of which a person has not furnished a return of income oF which has not been declared in a return furnished by such person.