17. Section 117 of the principal Act is hereby amended as follows:-
| (1) in sub-section (1) of that section, by the substitution, for the words " by deduction or otherwise,", of the words " by deduction (other than by deduction under the provisions of Chapter XIIIA) or otherwise, "; and |
|
| (2) by the insertion, immediately after sub-section (4) of that section, of the following new sub-sections: -
| | " (5) Where it is proved to the satisfaction of the Commissioner by a claim made by any employee, in such form and containing such particulars as may be prescribed by the Commissioner, within twelve months of the end of a year of assessment, that such employee has paid income tax by deduction under the provisions of Chapter XIIIA for that year of assessment a sum in excess of the amount with which he was properly chargeable for that year of assessment, such employee shall be entitled to have refunded the amount so paid in excess: | | |
| | (6) Where it is proved to the satisfaction of the Commissioner by a claim made in writing by any employer within twelve months of the end of a year of assessment that he has paid to the Commissioner under the provisions of Chapter XIIIA 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 have refunded the amount so paid in excess: | | |
|
|
|
Sri Lanka Consolidated Acts