115.
| (1)Every employer who employs -
| | (a) any individual who-
| | | (i) receives remuneration in excess of twenty five thousand rupees per month or three hundred thousand rupees per year; |
| (ii) is a director or non-executive director to whom any payment is made or is due by or from such employer or who receives any other benefit as an employee or in any other capacity; |
| (iii) falls within paragraph (b) of subsection (1) of section 8 and who is in receipt of any remuneration not paid out of the Consolidated Fund directly or through the funds received from the Consolidated Fund; or |
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| | (b) any non-resident individual, | | |
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| (2) Where an employer commences to employ any specified employee or to pay remuneration to any specified employee, such employer shall within seven days of commencement of such employment, as the case may be, give notice to the Commissioner-General that he has in his employment such employee: |
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| (3) Any notice given by an employer under subsection (1) or subsection (2) shall be in such form and contain such particulars as may be specified by the Commissioner-General. |
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| (4) Notwithstanding that an employer has failed to give notice under subsection (1) or subsection (2), such employer shall deduct income tax from the remuneration of each of his specified employees in accordance with the provisions of this Chapter. |
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Sri Lanka Consolidated Acts