Section 56

Returns to be deemed to be furnished by due authority

ActIn forceProvision 80 of 140

A return, statement or form purporting to be furnished under this

Act by or on behalf of any person shall for all purposes be deemed to have been furnished by that person or by his authority, as the case may be, unless the contrary is proved, and any person signing or filing any such return, statement or form is deemed to be cognisant of all matters therein.

Read in full context — Income Tax Act →

Section 56

Returns to be deemed to be furnished by due authority

of Income Tax Act

ActIn forceProvision 80 of 140

A return, statement or form purporting to be furnished under this

Act by or on behalf of any person shall for all purposes be deemed to have been furnished by that person or by his authority, as the case may be, unless the contrary is proved, and any person signing or filing any such return, statement or form is deemed to be cognisant of all matters therein.

Read in full context — Income Tax Act →