116.
| (1) Where an employer who is required under the provisions of this Chapter to deduct income tax from the remuneration paid to his employees" on
| | (a) fails to deduct the whole or any part of the income tax for any pay period ; | | |
| | (b) fails to remit to the Commissioner-General the whole or any part of the income tax, deducted for any pay period ; or | | |
| | (c) fails to furnish any monthly or annual declaration under section 111. | | |
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| (2) Where it appears to an Assessor that for any pay period in any year of assessment an employer has been assessed under subsection (1) at less than the proper amount of income tax which he should have deducted and paid to the Commissioner-General, the Assessor may at any time during that year of assessment or within three years from the end of that year of assessment, assess such employer at the additional amount of income tax at which such employer in the opinion of the Assessor should have been assessed and shall, by notice in writing, require such employer to pay such amount forthwith together with such amount as may be due under section 118: |
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Sri Lanka Consolidated Acts