24. The following new section is hereby inserted immediately after section 92, and shall have effect as section 92A, of the principal enactment:
| 92A.
| | (1) An assessor may give notice in writing to a partner of a partnership, or to any other person, who carries on or exercises any trade, business, profession or vocation, requiring such person to furnish for any year of assessment a statement of accounts and any schedules containing such particulars as may be specified in the notice, of such trade, business, profession or vocation, for that year of assessment or for any period in respect of which the statutory income for that year of assessment is computed. | | |
| | (2) Where a statement of accounts in support of a return of income furnished by any person for the purposes of this Act is prepared by an approved accountant, such statement shall be accompanied by -
| | | (a) a certificate of an approved accountant in such form and containing such particulars as may be specified by the Commissioner-General; and |
| (b) schedules containing such particulars relating to the statement of accounts as may be specified by the Commissioner-General. |
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| | (3) For the purpose of this section " approved accountant" means -
| | | (a) an accountant who is a member of the Institute of Chartered Accountants of Sri Lanka ; |
| (b) an accountant who is approved by the Commissioner-General for the purposes of the definition of " authorized representative " ; and |
| (c) any individual who is registered as an auditor under the Companies (Auditors) Regulations and approved by the Commissioner-General for the purposes of the definition of "authorized representative ".'. |
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Sri Lanka Consolidated Acts