200.
| (1) If it is proved to the satisfaction of the Commissioner-General by any claim duly made in writing within three years of the end of a year of assessment, that any person has paid any income tax, by deduction or otherwise, in excess of the amount which he was liable to pay for that year, such person shall be entitled to a refund of the amount paid in excess: |
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| (2) Where through death, incapacity, bankruptcy, liquidation or other cause, a person who would but for such cause have been entitled to make a claim under subsection (1), is unable to do so, his executor, trustee or receiver, as the case may be, shall be entitled to a refund of any tax paid in excess within the meaning of subsection (1) by such person, for the benefit of such person or his estate. |
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| (3) Where it is proved to the satisfaction of the Commissioner-General by claim made in writing within three years of the end of a year of assessment, that any person has paid income tax in excess of the amount which he was liable to pay for that year of assessment and that the excess is due to any error in the assessment or the return of the income of that person (other than an error in the application or construction of any provision of this Act in the making or revision of the assessment), such person shall be entitled to a refund of the amount paid in excess. |
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| (4) Where it is proved to the satisfaction of the Commissioner-General by claim made in writing, that any person has paid the amount of any penalty referred to in subsection (3) of section 173 which is in excess of the sum which he should have paid if such sum were calculated in accordance with the provisions of subsection (8) of section 173, such person shall be entitled to a refund of the amount paid in excess, if such claim is made within three years of the end of the year of assessment in which the amount of the penalty referred to in the aforesaid subsection (3) of section 173 was paid. |
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| (5) Where it is proved to the satisfaction of the Commissioner-General by a claim made in writing by any employer within three years of the end of a year of assessment, that he has paid to the Commissioner-General under the provisions of Chapter XIV for that year of assessment, a sum in excess of the amount which he should have paid for that year of assessment, such employer shall be entitled to a refund of the amount paid in excess: Provided that the preceding provisions of this subsection shall not apply where payment of income tax has been made on as assessment made on an employer under section 125. |
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| (6)Notwithstanding anything to the contrary in section 63 and section 61, any tax deducted in accordance with section 65 in respect of a dividend paid by a resident company to a non-resident shareholder, in excess of the rate of tax on dividends specified in an agreement referred to in subsection (1) of section 97, between the Government of Sri Lanka and the Government of the country in which such shareholder is resident, shall be refunded to such shareholder on a claim duly made in writing, within three years of the end of the year in which such tax was deducted or within one year of the date on which such agreement comes into force, whichever is later. |
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| (7)Notwithstanding anything to the contrary in section 63, any tax deducted in accordance with section 65 in respect of a dividend distributed and paid by a resident company to any person whose profits and income are exempt from income tax under paragraph (a) of section 8, shall be refunded to such person on a claim duly made by him in writing, within three years of the end of the year of assessment in which such tax was deducted. |
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| (8)Nothing in the above provisions of this section shall operate in relation to the following deductions -
| | (a) income tax paid by a primary dealer by way of deductions made under section 134, on primary market transactions; | | |
| | (b) income tax paid by any person by way of deductions from interest under section 133 where such interest is not included in his assessable income, or on any dividends under subsection (1) of section 65; | | |
| | (c) income tax paid by any person as provided for under section 36 or on any rewards or share of fines received, a lottery prize or winnings from betting or gaming taxable under section 157. | | |
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Sri Lanka Consolidated Acts