Section 4: Section 97 of the Income Tax Act, 2000 is amended-

(a) in subsection (3), by inserting the following new paragraph immediately after paragraph (c) – “(d) in the case of a person who has opted to be taxed under the Small and Medium Taxpayer Regime, a simple return completed by an agent approved under a domestic preparer scheme for SMEs specified by the Commissioner-General.” 61A of Act No. 8 of 2000. of section 97 of Act No. 8 No. 15 Finance Act 2014 No. 15 Finance Act 20144 (b) by inserting the following new subsection immediately after subsection (6)– “(7) A taxpayer may file his income tax and other returns under this Act and make payment through an automated system administered by the National Revenue Authority.”