169.
| (1) If it is proved to the satisfaction of the Commissioner-General by any claim duly made in writing within three years of the end of a year of assessment that any person has paid any income tax, by deduction or otherwise, in excess of the amount which he was liable to pay for that year, such person shall be entitled to a refund of the amount paid in excess; |
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| (2) Where through death incapacity, bankruptcy, liquidation or other cause a person who, would but for such cause have been entitled to make a claim under subsection (1), is unable to do so, his executor, trustee or receiver, as the case may be, shall be entitled to a refund of any tax paid in excess within the meaning of subsection (1) by such person for the benefit of such person or his estate |
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| (3) Where it is proved to the satisfaction of the Commissioner-General by claim made in writing within three years of the end of a year of assessment that any person has paid income tax, m excess of the amount which he was liable to pay for that year of assessment and that the excess is due to any error in the assessment or the return of the income, of that person (other than an error in the application or construction of any provision of this Act in the making or revision of the assessment), such person shall be entitled to a refund of the amount paid in excess |
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| (4) Where it is proved to the satisfaction of the Commissioner General by claim made in writing that any person has paid the amount of any penalty referred to in subsection (3) of section 144 which is in excess of the sum which he should have paid if such sum were calculated in accordance with the [provisions of subsection (8) of section 144, such person shall he entitled to a refund of the amount paid in excess it such claim is made within three years of the end of the year of assessment in which the amount of the penalty referred to in the aforesaid subsection (3) of section 144 was paid |
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| (5) Where it is proved to the satisfaction of the Commissioner-General by a claim made in writing by any employer within three years or the end of a year of assessment that he has paid to the Commissioner General under the provisions of Chapter XIV for that year of assessment a sum in excess of the amount which he should have paid for that year of assessment, such employer shall he entitled to a refund of the amount paid in excess |
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| (6) Notwithstanding anything to the country in section 58 and section 61, any tax deducted in accordance with section 61 in respect of a dividend paid by a resident company to a non-resident shareholder, in excess of the late of tax on dividends specified in an agreement referred to in subsection (1) of section 92 between the Government of Sri Lanka and the Government of the country in which such shareholder is resident, shall be refunded to such shareholder , on a claim duly made in writing within three years of the end of the year in which such tax was deducted or within one year of the date on which such agreement comes into force whichever is later. |
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| (7) Notwithstanding anything to the contrary in section 58, any tax deducted in accordance with section 61 in respect of a dividend distributed and paid by a resident company to any person whose profits and income are exempt horn income tax under paragraph (a) of section 8 shall be refunded to such person on a claim duly made by him in writing within there years of the end of the year of assessment in which such tax was deducted. |
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Sri Lanka Consolidated Acts