INCOME TAX ACT 1967 (ACT 53) PART X - SUPPLEMENTAL Chapter 3- Miscellaneous
Section 152A. Electronic medium
(1) The Director General may allow any form prescribed under this Act to be furnished by any person or by any class of persons on an electronic medium or by way of an electronic transmission.
(2) For the purposes of subsection (1) , the conditions and specifications under which any prescribed form is to be furnished shall be as determined by the Director General.