s 69 Lists to be prepared by representative or agent
69. Every person (X) who, in whatever capacity, is in receipt of any money or value being income arising from any of the sources mentioned in this Act of or belonging to any other person (Y) who is chargeable in respect thereof, or who would be so chargeable if Y were resident in Singapore and not an incapacitated person, must whenever required to do so by any notice from the Comptroller, prepare and deliver within the period mentioned in the notice a return signed by X, containing —(a) a true and correct statement of all such income; and (b) the name and address of every person to whom the income belongs.