27. Returns  General

(1) Every return under the Act shall

(i) be furnished in the appropriate Form and in the manner prescribed in these rules;

(ii) contain the information and particulars required in that Form;

(iii) be signed and verified by the person or authority mentioned in section 29 and in the manner specified in that Form; and

(iv) be accompanied by all documents mentioned in the Form.

(2) Where no Form for a return is prescribed in these rules, the return may be made in writing and served on the Commissioner:

PROVIDED that the Commissioner may require that the return be re-submitted in a form or manner specified by the Commissioner.

(3) Every person liable to furnish a return as agent for any person (including an auctioneer) shall furnish a separate return for each person for whom he is agent, in addition to his own return, if required.

(4) The person liable to furnish a return as trustee for another shall furnish a separate return for the trust of which he is a trustee, in addition to his own return, if required.