Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsRecovery of income tax payable by a beneficiary from the executor
| 186. The income tax or any part thereof with which a beneficiary is chargeable in respect of his income to which he is entitled from the estate of a deceased person, may, notwithstanding that no assessment has been made upon the executor of the deceased person, be recovered from such executor, and accordingly, the provisions of this Act as to collection and recovery of tax shall apply to such executor. Such executor shall be entitled to deduct the amount of such tax or part thereof from the income which will be payable to such beneficiary from the estate of such deceased person. |