Income Tax Act, 1967.

Lists of lodgers and inmates.

177.—Every person, when required to do so by a general or particular notice under this Act, shall, within the time limited thereby, prepare and deliver to the inspector a list, in writing, containing to the best of his belief—

(a) the name of every lodger or inmate resident in his dwellinghouse; and

(b) the name and ordinary place of residence of any such lodger or inmate who has any ordinary place of residence elsewhere at which he can be assessed and who desires to be assessed at such ordinary place of residence.