Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 4 of 1963) - Sect 114

Take to include fines, &c. [ 41 (1), 18 of 1965.]

108*. In this Chapter, " tax " includes any sum or sums added to income tax, wealth tax or gifts tax under section 106 (5) by reason of default, and any fines, penalties, fees, or costs incurred.

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