அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 113 of the principal enactment is hereby amended as follows: -
(1)
in subsection (1B) of that section, by the substitution for the words and figures “Subject to subsection (1C),”, of the words and figures
“Subject to subsections (1C) and (1D),”; and
(2)
by the addition immediately after subsection (1C) of that section, of the following new subsection: -
“(1D) With effect from the year of assessment commencing on April 1, 2025, a senior citizen shall file such person’s tax returns either in writing or electronically through a computer system or mobile electronic device.”.