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“(3) (a) Within nine days immediately after the tenth day of the month immediately following a taxable period, an accountable person shall furnish to the Collector-General a true and correct return prepared in accordance with regulations of the amount of tax which became due under section 2 (1) (a) by him during the taxable period and the amount, if any, which may be deducted in accordance with section 12 in computing the amount of tax payable by him in respect of such taxable period, and shall at the same time remit to the Collector-General the amount of tax, if any, payable by him in respect of such taxable period.
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(b) Paragraph (a) shall be construed in relation to the taxable period commencing on the first day of July, 1973, as if the reference therein to nine days immediately after the tenth day of the month immediately following a taxable period were a reference to nine days immediately after the tenth day of the month in which the taxable period ends.”.
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