616. Personal return.

For the purpose of establishing the amounts in which a person is chargeable1 to income tax and capital gains tax for a year of assessment2, and the amount payable by him by way of income tax for that year, he may be required by a notice in writing given to him by an officer of Revenue and Customs3:

  1.  

    (1)     to make and deliver to the officer a return4 containing such information as may reasonably be required5 in pursuance of the notice; and

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    (2)     to deliver with the return such accounts, statements and documents, relating to information contained in the