Requirement's of declaration.
Section 84
SEC. 84. Requirement's of declaration.—Every individual subject to income tax under Section twenty-one or twenty- two of this Title, receiving- income other than that subject to withholding under Chapter XI of this Title and every, corporation subject to income tax under Section twenty-four of this Title shall file a declaration of its estimated net taxable income for each quarter of its taxable year Provided, however, That individuals and corporations that have paid the estimated income tax herein required and have filed the adjustment return prescribed in. Section eighty-seven shall be exempt from filing the return required in Section forty-five and forty-six of this Title,