Inland Revenue Act (No. 10 of 2006)

Sri Lanka Consolidated Acts

Returns to be furnished of income received on account of or paid to other persons

109. Where any person in any capacity whatever-

(a) receives any profit or income liable to tax within the meaning of this Act, and which have accrued or arisen to some other person; or

(b) pays to some other person, or to his order, any such profits or income,

an Assessor may give notice to such first-named person requiring him to furnish within the period specified in such notice, a return containing-

(i) a true and correct statement of all such profits and income; and

(ii) the name and address of every person to whom such profits and income have accrued or arisen.