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(8) Credit shall not be allowed under the arrangements against tax chargeable in respect of the income of any person for any year of assessment if he elects that credits shall not be allowed in the case of his income for that year.
(9) Any claim for an allowance by way of credit shall be made not later than two years after the end of the year of assessment, and in the event of any dispute as to the amount allowable the claim shall be subject to objection and appeal in like manner as an assessment.
(10) Where the amount of a credit given under the arrangement is rendered excessive or insufficient by reason of any adjustment of the amount of any tax payable either in the Colony or elsewhere, nothing in this Ordinance limiting the time for the making of assessments or claims for relief shall apply to any assessment or claim to which the adjustment gives rise, being an assessment or claim made not later than two years from the time when all such assessments, adjustments and other determinations have been made, whether in the Colony or elsewhere, as are material in determining whether any and if so what credit falls to be given.
CHAPTER IX
Returns etc.
Returns and information to be
52. (1) An Assessor may give notice in writing to any person requiring him within a reasonable time stated in such notice to furnish a return of any sum assessable to Property furnished Tax, Salaries Tax, Profits Tax or Interest Tax under Chapters II, III, IV and V of this Ordinance, containing such particulars and in such form as may be prescribed.
An Assessor shall give notice to any individual who has elected to be personally assessed under Chapter VII requiring him within a reasonable time stated in such notice to furnish a return of his total income assessable under this Ordinance, containing such particulars and in such form as may be prescribed.
(2) Every person chargeable with tax for any year of assessment who has not been required within a period of three months after the commencement of such year of assessment to make a return of any income assessable to such tax for that year as provided in sub-section (1) shall within fourteen days. after the expiration of such period give notice to the commissioner that he is so chargeable.
(3) An Assessor may give notice in writing to any person when and as often as he thinks necessary requiring him within a reasonable time stated in such notice to furnish fuller or further returns respecting any matter of which a return is required or prescribed by this Ordinance.
(4) For the purpose of obtaining full information in respect of any person's income which is assessable to tax under this Ordinance-
(a) an Assessor may give notice in writing to such person requiring him within a reasonable time stated in such notice to produce for examination any deeds, plans, instruments, books, accounts, trade lists, stock lists, or documents which the Assessor may deem necessary;
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