No. 21. Income Tax. 1967.


 (6) Whbere after assessment has been made in accordance
 with the provisions of this Ordinance any amount collected
 pursuant to the provisions of section 72 is found to be in excess
 of the tax shown to be payable in the assessment, the excess
 shall be refunded as soon as practicable thereafter and in any
 case, not later than three months after the assessment has been
 made.
 Filing of 71. (1) Subject to the provisions of this section every
 declarations. person to whom any payment is made at any time during the
 Income year one thousand nine hundred and sixty-seven or any
 year thereafter of or on account of any emoluments may, for
 the purpose of enabling any deductions which may be made
 under section 72 to be calculated with reference to such allow-
 ances to which such persons may be entitled under the rules
 made under section 44, file with the person making the payment
 a declaration in a form approved by the Comptroller containing
 such particulars as may be prescribed:
 Provided that a declaration shall not be filed by-
 (a) a person resident outside of the Colony;
 (b) a married woman whose income pursuant to
 section 16 is chargeable in the name of her
 husband;
 (c) such persons as may be specified by, or who com.
 ply with any conditions required by, the Comp-
 troller by notice published in the manner pro-
 vided by the rules made under section 44 unless
 the Comptroller in any particular case authorises
 any such person to file a declaration; and
 Provided further that if any person entitled by this
 subsection to file a declaration is at the time or times when
 required by the said rules to file a declaration in the employment
 of more than one person by whom any such payment is made,
 he shall file a declaration with only one of the persons by whom
 any such payment is made as he shall think fit.
 (2) For the purposes of this section the expression "em-
 ployment" means the position of an individual in the service
 of some other person (including Her Majesty, the Government
 of this Colony or foreign state or sovereign).
 Deduction on 72. (1) Notwithstanding anything in this Ordinance con-
 payment of trained, on the making of any payment after the 31st day of
 emoluments. December, 1966, of or on account of any emoluments arising
 or accruing in or derived from or received in this Colony during