23. Section 65 of the principal enactment is hereby amended in subsection (i) of that section by the substitution, for the words from "The precedent partner of a partnership ", to " a notice in such form as may be specified by the Commissioner-General", of the following: " " The precedent partner of a partnership or where no active partner is resident in Sri Lanka, the agent in Sri Lanka of the partnership shall"
| (a) in respect of any year of assessment ending on or before March 31, 1991, issue to each partner of that partnership on or before the thirty-first day of July, October and January of that year of assessment and the thirtieth day of September immediately succeeding the end of that year of assessment; and |
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| (b) in respect of any year of assessment commencing on or after April 1, 1991, issue to each partner of that partnership on or before the thirty-first day of July, October and January of that year of assessment and the thirtieth day of April immediately succeeding the end of that year of assessment, |
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a notice in such form as may be specified by the Commissioner-General". |
Sri Lanka Consolidated Acts