Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsRecovery of income tax from the income of a child
| 154. Where the total statutory income of a child is aggregated with and deemed to form part of the total statutory income of a parent of such child, and where any tax cannot be collected from that parent, such portion of such tax as appears to the Commissioner General to be attributable to the income of such child may he recovered from such child notwithstanding that no assessment has been made upon such child and the provisions of this Act as to collection and recovery of tax shall apply accordingly. |