Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 10 of 2006) - Sect 110

Occupiers to furnish returns of rent payable

110. An Assessor may give notice in writing to any person who is the occupier of any land or building, requiring him to furnish within the period specified in such notice, a return containing -
(a) the name and address of the owner of such land or building;
(b) any improvements effected to such land or building;
(c) a true and correct statement of the rent payable and any other consideration passing in relation thereto.

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