24. The following new section is hereby inserted immediately after section 92A and shall have effect as section 92AA of the principal enactment : -
| 92AA. Every individual who is chargeable with income tax, wealth tax or gifts tax under this Act, for any year of assessment commencing on or after April 1, 1985, shall, for the purposes of this Act -
| | (a) indicate in his return of income, wealth or gift for such year of assessment
| | | (i) his identity card number if he is a person liable for registration under the Registration of Persons Act, No. 32 of 1968: or |
| (ii) the number in his current pass port if he is not liable to registration under the aforesaid Act; |
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| | (b) indicate in the documents relating to any transaction specified by the Minister by notice published in the Gazette, having regard to the need to ensure the equitable administration of the provisions of this Act,
| | | (i) his identity card number if he is a person liable to registration under the aforesaid Act; or |
| "(ii) the number in his current passport if he is not liable to registration under the aforesaid Act.'. |
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Sri Lanka Consolidated Acts