INCOME TAX ACT 1967 (ACT 53)
PART V - RETURNS




Section 86. Return by partnership.




(1) Where a business is carried on by a partnership-
[Am. Act A226:s.27]
shall, when required by the Director General by notice in writing to do so for a year of assessment within a time specified in the notice (not being less than thirty days from the date of service of the notice), make a partnership return or returns of income in the prescribed form; and, where the person to be so required has not been so required within three months after the beginning of that year to make such a return or returns for that year, he shall within fourteen days after the expiration of that period make that return or returns without being required to do so.

(2) If a partnership has been dissolved as to all its partners, this section shall continue to apply in relation to the dissolved partnership, and those persons who were partners of the partnership immediately before the dissolution shall be deemed to continue to be partners for the purposes of this section.

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[Shall have effect for the year of assessement 2004 and subsequent years of assessment]


Return by partner-ship.

(1) Where a business is carried on by a partnership —
shall for each year of assessment furnish to the Director General a return in the prescribed form not later than 30 April in the year following that year of assessment.

(2) For the purposes of subsection (1), a return for a year of assessment shall —

(3) If a partnership has been dissolved as to all its partners, this section shall continue to apply in relation to the dissolved partnership, and those persons who were partners of the partnership immediately before the dissolution shall be deemed to continue to be partners for the purposes of this section.
[Subs. Act A1151:s.10]

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