அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 182 of the principal enactment is hereby amended as follows: -
(1)
in subsection (1) of that section, by the substitution for the words “A person”, of the words and figures
“For any year of assessment ending prior to April 1,
2023, a person”; and
(2)
by the insertion immediately after subsection (1) of that section, of the following new subsection: -
“(1A) For any year of assessment commencing on or after April 1, 2023, a person who fails to maintain proper accounts, records or documents as required by this Act shall be liable for a penalty calculated as provided for in subsection (2).”.