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At the beginning of each fiscal year, every taxable person is required by section 41 of the PITA to file without notice or demand thereof, to prepare and deliver to the state in which the taxable person is deemed to be resident, a true and correct statement in a specifies form of his total income from all sources together with the particulars applicable to him for the purposes of granting him reliefs, allowances etc.
This statement is what is referred to as “income tax return”. The return contains a declaration which should be duly signed by taxpayer to the effect that a true and correct statement of his affairs has been rendered. Every taxable person shall file the return within 90 days from the commencement of the fiscal year of assessment, according to section 41, of PITA (1993) as amended.