Section 138B(8) in Chennai City Municipal Corporation Act, 1919
(8)Every person who is liable to pay tax, other than a person earning salary or wage shall furnish to the commissioner a return in such form, for such period and within such date and in such manner as may be prescribed:Provided that subject to the provisions of sub-sections (10) and (11), such person may make a self assessment on the basis of average half-yearly income of the previous financial year and the return filed by half shall be accepted without calling for the accounts and without any inspection.
