Section 28, Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 [S1G-VJM]

As at 6 September 2026. In force from 29 November 1962 by S.O. 1216(E) [N11-QYW].

In Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 [A10-HF7]. This text from 29 November 1962. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 28, Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 [S1G-VJM]. Machine: S1G-VJM.

28. Maintenance of records and furnishing of returns.—(1) Every grantee shall maintain such records and registers relating to the receipt of grants as may be prescribed and shall preserve them for a period of five years. (2) Every grantee shall furnish to the Comptroller and Auditor-General a return in Form GFR 19 within twenty-one days from the end of every financial year, and such other information as the Comptroller and Auditor-General may, by order in writing, require.

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