Azril works as a teacher at Sekolah Menengah Pendidikan Khas Vokasional, Kuantan. He has been a taxpayer since 2018. In the middle of year 2021, he received an email from the Inland Revenue Board (IRB) regarding to his income tax for the year of assessment 2020. Several inquiries were made regarding the following matters: he submitted a receipt for his master's tuition fees in 2019 instead year 2020 amounting to RM2,500; he did not report a net royalty income amounting to RM25,000; and he submitted incomplete receipt for zakat payment amounting to RM8,000. The receipt provided does not have the date of payment. He was aware of the above-mentioned matters, but still forwarded the existing supporting documents and remained silent regarding the royalty. In November 2021, he received an email from the IRB requiring him to pay further income tax payable amounted to RM1,850 for the year of assessment 2020. Required: a. b. C. What is the type of prescribed tax return and its submission due date of Azril for the year of assessment 2021? (2 marks) State type of assessment and briefly explain in which circumstances the type of assessment can be issued in relation to income tax payable amounting to RM1,850 required by the IRB to Azril? (2 marks) Advise Azril on what he should do when he realises the mistakes although he has submitted the tax return to the IRB. (4 marks) d. Advise Azril regarding failure to keep records for seven (7) years. (2 marks)