110. Every employer who makes any payment of remuneration to any specified employee shall"
| (a) keep a proper record of payment of such remuneration in such pay sheet and in such manner as may be specified by the Commissioner-General ; |
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| (b) take all reasonable precautions for the safe custody of alI employees' declarations, pay sheets, receipts for payment of remuneration to employees and aIl other accounting records pertaining to the-remuneration of the employees and to the income tax deducted and paid to the Commissioner-General. and shall retain all such records for a period of not less than five years after the end of the year of assessment to which such records relate ; and |
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| (c) permit any officer authorized in writing by the Commissioner-General to inspect any record maintained by him and referred to in paragraph (a) or (b). |
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Sri Lanka Consolidated Acts