Amendment status not verified — confirm the current text below against the official source.
(1) Any statement required by this Act to he furnished by any person iihall be and rejection furnished to such officer as may be prescribed, and, subject to the provisions of sub- of statt'mc:m. seccion (2), a statement furnished after the expiry of the time within which it is due shall hr rejccttd. \2) Where an} such statement is furnished after the expiry of the time within which it is due, such officer may nevertheless accept it if he is satisfied that the default was not wilful or that 1t has been sufficiently explained, and his orders in this behalf shall be final. · Di.5bursc-