98.
| (1) Every person who is chargeable with income tax under this Act for any year of assessment shall furnish to an Assessor, on or before the thirtieth day of November immediately succeeding the end of that year of assessment, a return in such from and containing such particulars as may be specified by the Commissioner-General, of his income, and, if he has a child, the income of such child. |
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| (2) An Assesor may give notice in writing to any person requiring him to furnish within the time specified in such notice a return in such from and containing such particulars as may be specified by the Commissioner-General, of his income and. if he has a child, the income of such child. |
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| (3) Every person who furnishes a return of income which is not in such form and does not contain such particulars as are specified by the Commissioner-General for the purposes of the foregoing subsections shall be deemed, for the purposes of this Act. not to have furnished a return of his income. |
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| (4) Where any person furnishes a return of income on or before the date specified in subsection (1) for any year of assessment and is deemed, under the provisions of subsection (3) not to have furnished a return of income and the Assessor shall before the expiry of thirty days from the end of the year of assessment immediately succeeding that year of assessment inform such person, in writing, that the return furnished by him is not in such form or does not contain such particulars. as is or are specified by the Commissioner-General. |
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| (5) Any such particular as is referred to in subjection (1) or subsection (2) or subsection (3). if it relates to the amount of income from any source, shall"
| | (a) if regular accounts are maintained in relation to such source of income, be the amount computed on such accounts ; and | | |
| | (b) if no regular accounts are maintained in relation to such source of income, be the amount which the person furnishing the return believes in good faith to be the amount of income derived from that source. | | |
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| (6) An Assessor may give notice in writing to any person when and as often as he thinks necessary requiring him to furnish within the time specified in such notice : "
| | (a) fuller and further returns; or | | |
| | (b) fuller and further information relating to any matter as is in the opinion of the Assessor, necessary or relevant for the assessment of the income tax. payable by such person. | | |
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| (7) For the purpose of obtaining full information in respect of any person's income, an Assessor may give notice in writing to such person requiring him :-
| | (a) to produce for examination, or transmit to the Assessor, within the period specified in such notice. any such deeds, plans, instruments, books, account, trade lists, stock lists, registers, cheques, paying-in-slips. auditor's report or other documents in his possession as may be specified in such notice ; | | |
| | (b) to attend in person or by an authorized representative at such place and on such date and at such time as may be specified in the notice, for the purpose of being examined regarding his income. | | |
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| (8) For the purposes of this Act a Deputy Commissioner may give notice in writing to any person requiring him :"
| | (a) to attend in person or by an authorized representative at such place and on such date and at such time as may be specified in such notice so that he may be examined on any such matter as may be specified in the notice : | | |
| | (b) to produce before, or transmit to, such Deputy Commissioner within the period specified in such notice any such deed, plans, instruments, books. accounts, trade lists, registers, cheques, paying-in-slips. auditors' reports, or other documents in his possession as may be specified in such notice ; | | |
| | (c) furnish within the period specified in such notice such informations as may he called for in that notice in relation to any transactions between such person and any other person or class of persons. | | |
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| (9) A person who attends in compliance with a notice given under subsection (8) may be allowed by the Commissioner-General, such expenses as are reasonably incurred by him in so attending. |
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| (10) A Deputy Commissioner or an Assessor with the approval of a Deputy Commissioner, may retain in his custody as long as such retention is necessary for any purposes of this Act. any deeds, plans, instruments, books, registers, accounts, trade lists, cheques, paying-in-slips. auditors' reports or other documents which are or have been produced before him or transmitted to him under subsection (8) or produced before an Assessor or transmitted to an Assessor under subsection (7) or which otherwise come or have come into his possession. |
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| (11) A return, statement or form purporting to be furnished under this Act by or on behalf of any person shall be deemed for all purposes to have been furnished by that person or by his authority, as the ease may be unless the contrary is proved, and any person signing any such return, statement, or form shall be deemed to be cognizant of all matters contained therein. |
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| (12) For the purpose of this section the expression 'document' includes any diskette, tape, compact disc or any other thing in which any computer programme or data is stored or recorded in codified form or electronic, magnetic or other medium. |
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Sri Lanka Consolidated Acts