76. Certificate in place of return.-

1[76. Certificate in place of return.- 

Where the entire total income of an assessee during  the  income  year  consisted  of  income  classifiable  under  the  head "Salaries" or any other income from which the full amount of tax payable by him  has  been  deducted,  such  assessee  may,  instead  of  filing  a  return  under section 75, file a certificate in such form as may be prescribed accompanied, where  applicable,  by  a  statement  referred  to  in  section  75  (2)  (d)  ;  and  the certificate  and  statement  so  filed  shall  be  deemed  for  all  purposes  of  this Ordinance to be a return and statement filed under that section.


1 Deleted By F.A 2016

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