46. The following new sections are hereby inserted in Chapter XVI of the principal enactment immediately before section 131 and shall have effects as sections 130D and 130E of that enactment:-
| 130D.
| | (1) Any person or partnership who or which is liable to deduct income tax from specified fees under this Chapter on or after April 1,2004, shall apply for and obtain a registration number from the Commissioner-General thirty days prior to the commencement of such deduction of tax, and shall furnish a return on a monthly basis containing such particulars as may be specified by the Commissioner-General in relation to any such deductions: | | |
| | (2) Any person or partnership who or which does not so register or does not furnish any return, shall be liable to a penalty not exceeding rupees fifty thousand which may be imposed by the Commissioner- General. | | |
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| 130E.
| | (1) Any person or partnership who or which is liable to deduct income tax from rent, lease rent or other payments made by such person or partnership under this Chapter on or after April 1,2004. shall apply for and obtain a registration number form the Commissioner General thirty days prior to the commencement of such deduction of tax. and shall furnish a return on a monthly basis containing such particulars as may be specified by the Commissioner-General in relation to any such deductions : | | |
| | (2) Any person or partnership who or which does not .so register or does not furnish any return, shall be liable to a penalty not exceeding rupees fifty thousand which may be imposed by the Commissioner-General.". | | |
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Sri Lanka Consolidated Acts