INCOME TAX ACT 1967 (ACT 53)
PART V - RETURNS
Section 88. Returns deemed to be made with due authority.
A return purporting to be made pursuant to this Act by or on behalf of any person shall be presumed to have been made by that person or on his authority, as the case may be, until contrary is proved; and any person signing such a return shall be deemed to be cognisant of its contents.
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