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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.
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1 Deleted By F.A 2016
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