§ 39 — Returns deemed furnished by due authority

39.—(1) A return, statement or form purporting to be furnished under this Act by or on behalf of any entity is for all purposes deemed to have been furnished by that entity unless the contrary is proved.(2) Any person signing any such return, statement or form is deemed to be cognizant of all matters therein.

—(1) A return, statement or form purporting to be furnished under this Act by or on behalf of any entity is for all purposes deemed to have been furnished by that entity unless the contrary is proved.

(2) Any person signing any such return, statement or form is deemed to be cognizant of all matters therein.