ITO Section 215

Furnishing of returns, documents etc.

(1) Where, by virtue of an order under section 210, the Commissioner has delegated to any [an officer of Inland Revenue] the function and power to receive, or to call for and receive, any returns of income, certificates, documents, accounts, and statements from any person, the [person] shall furnish such returns, certificates, documents, accounts, and statements to that [officer of Inland Revenue] and, when furnished, shall be treated as having been furnished to the Commissioner.

(2) Where a person is allowed, under any provision of this Ordinance, to make an application to the Commissioner and the Commissioner has delegated to any [officer of Inland Revenue] the function or power to receive the application, such application, when made, shall be treated as having been made to the Commissioner.