(1) In this section, "relevant payment" means -
(a) any payment from which income tax is deductible and to which subsections (3) to (5) of section 238 apply, and
(b) any amount which under section 438 is deemed to be an annual payment.
(2) This section shall apply for the purpose of regulating the time and manner in which companies resident in the State -
(a) are to account for and pay income tax in respect of relevant payments, and
(b) are to be repaid income tax in respect of payments received by them.
(3) A company shall make for each of its accounting periods in accordance with this section a return to the inspector of the relevant payments made by it in that period and of the income tax for which the company is accountable in respect of those payments.
(4) A return for any period for which a return is required to be made under this section shall be made within 9 months from the end of that period, but in any event not later than day 21 of the month in which that period of 9 months
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