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(1) Subject to subsection (2), a return of income for a year of assessment is not required under section 124 from

(a) a resident individual who does not have tax payable for the year under section 1(1)(a) or; [Substituted by the Income Tax (Amendment) (No.2) Act, 2016 (Act 924)]

 (b) a non-resident person who has no tax payable for the year under section 1(1)(a).

(2) Despite subsection (1), the Commissioner-General may serve a notice in writing on a person specified in subsection (1) requiring that person to file a return of income.

(3) Despite subsection (1), a person may elect to file a return of income even though the person is not required to do so.