108.
| (1) Every individual who is chargeable with income tax under this Act, for any year of assessment shall, for the purposes of this Act, -
| | (a) indicate in his return of income for such year of assessment -
| | | (i) his identity card number, if he is a person liable for registration under the Registration of Persons Act, No. 32 of 1968; or |
| (ii) the number in his current passport, if he is not liable to registration under the aforesaid Act; |
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| | (b) indicate in the documents relating to any transaction specified by the Minister by notice published in the Gazette, having regard to the need to ensure the equitable administration of the provisions of this Act-
| | | (i) his identity card number, if he is a person liable to registration under the aforesaid Act; or |
| (ii) the number in his current passport, if he is not liable to registration under the aforesaid Act. |
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| (2) Every company or partnership or body of persons which is chargeable with income tax under this Act, for any year of assessment, shall for the purposes of this Act, indicate its registration number under the Business Names Act No. 7 of 1987 or the Companies Act, No. 17 of 1982, as the case may be, in -
| | (a) its return of income for that year of assessment; and | | |
| | (b) all such documents relating to all such transactions as are specified by the Minister under paragraph (b) of subsection (1). | | |
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Sri Lanka Consolidated Acts