50. Section 134 of the principal enactment is hereby amended in subsection (5) of that section as follows :"
| (1) in paragraph (b) of that subsection, by the substitution for the words "after the expiry of six years from the end of that year of assessment;" of the words "or where no return of income has been made, after the expiry of five years from the end of the relevant year of assessment in respect of which such return relates or such return is due ;" |
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| (2) in the second proviso to that subsection, by the substitution for the words "at any time after the end of that year of assessment", of the words "not later than five years after the end of that year of assessment" |
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Sri Lanka Consolidated Acts