(1) When income tax becomes due and payable, the Collector-General shall make demand of the respective sums given to him or her in charge to collect from the persons charged with those sums, or at the places of their last abode, or on the premises in respect of which the tax is charged, as the case may require.
(2) On payment of income tax, the Collector-General shall furnish the person concerned with a receipt in respect of that payment; such a receipt shall consist of whichever of the following the Collector-General considers appropriate, namely -
(a) a separate receipt on the prescribed form in respect of each such payment, or
(b) a receipt on the prescribed form in respect of all such payments that have been made within a period specified in the receipt.