19, Section 92 of the principal enactments is hereby amended by the insertion, immediately after subsection (2A) of that section of the following new subsection ; "
| " (2B) Any such particular as is referred to in subsection (I) or subsection (2), or subsection (2A), if it relates to the amount of income from any source, shall"
| | (a) if regular accounts are maintained in relation to such source of income, be the amount computed on such accounts ; and | | |
| | (b) if no regular accounts are maintained in relation to such source of income, be the amount which the person furnishing the return believes in good faith to be the amount of income derived from that source.". | | |
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Sri Lanka Consolidated Acts