Section 9ZA | Amendment of personal or trustee return by taxpayer

(1)A person may amend his return under section 8 or 8A of this Act by notice to an officer of the Board.

(2)An amendment may not be made more than twelve months after the filing date.

(3)In this section “the filing date”, in respect of a return for a year of assessment (Year 1), means—

(a)31st January of Year 2, or

(b)if the notice under section 8 or 8A is given after 31st October of Year 2, the last day of the period of three months beginning with the date of the notice.