INCOME TAX ACT 1967 (ACT 53)
PART X - SUPPLEMENTAL
Chapter 3- Miscellaneous
Section 152. Forms.
(1) The Director General may, either by statutory order or in such other way as seems to him to be appropriate, prescribe such forms as are required by this Act to be prescribed and such other forms as he considers ought to be prescribed in connection with the operation of this Act, and may authorize the use of a suitable substitute for any form so prescribed:
Provided that this subsection shall not apply to the form of declaration to be prescribed for the purposes of section 138 (1).
(2) Where in order to comply with any provision of this Act a person is required to use a prescribed form, he shall not be regarded as complying with that provision unless he uses all reasonable diligence to procure and use-
(a) a printed copy of the form as prescribed under subsection (1); or
(b) a copy of any substitute for the form authorized under subsection (1), being a printed copy unless the authorization provides otherwise.
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