Income Tax Act, 1967.

Delivery of statements, etc.

377.—Where the Minister has given a certificate under section 374—

(a) the provisions of this Act relating to the delivery of statements or returns of profits or gains shall continue to have effect in relation to the company concerned as if the certificate had not been given, and

(b) the Revenue Commissioners may by notice in writing require the company concerned to furnish them, within such time as they may direct, with such accounts and other particulars as the Revenue Commissioners think necessary for the purposes of this Chapter.