109.
| (1) Any employee from whose renumeration income tax is deducted by his employer in accordance with the provisions of this Chapter may. if the mount of income tax payable by him for any year of assessment is less than the income tax deductible under this chapter, or if income tax has been deducted from his remuneration in excess of the amount that should have been deducted, make an application to the Commissioner-General in such form and containing such particulars as may be specified by the Commissioner-General, that a direction be issued to his employer to make the necessary adjustments in the deduction of income tax for that year of assessment. |
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| (2) The Commissioner-General or any officer authorized by the Commissioner-General may, on an application made by an employee under subsection (1), issue to the employer of such employee the necessary direction in writing (a copy of which shall be issued to the employee), and such employer shall deduct income tax from the remuneration of such employee in accordance with such direction : |
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| (3) The Commissioner-General, or any officer authorized by the Commissioner-General, may in respect of any employee chargeable with income tax under this Act. issue so the person who is the employer of that employee, a direction in writing (a copy of which shall be issued to that employee) requiring such person to deduct in accordance with such direction, the income tax payable under this Act. from the remuneration of such employee, and such person shall deduct income tax from such remuneration in accordance with such direction : |
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| (4) Any employee who is dissatisfied with a direction issued under subsection (2) or under subsection (3) in respect of any year of assessment may, within a period of thirty days after the date of issue of such direction, appeal to the Commissioner-General in writing setting out precisely the grounds of such appeal. The decision of the Commissioner- General on any such appeal shall be final and conclusive : |
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Sri Lanka Consolidated Acts