Commentary on Sections Omitted material Section 205(1) to (3) and (5) of ICTA
2715.The second is section 205(1) to (3) and (5) of ICTA. Section 205(1) to (3) of ICTA provides that an assessment of income need not be made in certain cases. The introduction of self assessment for income tax made that redundant. See Note 62 in Annex 2.