Inland Revenue Act (No. 4 of 1963)

Sri Lanka Consolidated Acts

Returns to be furnished of income received on account of, or paid to, other persons

84. Where any person in any capacity whatever-

(a) receives any profits or income to which this Act applies and which belongs to some other person; or

(b) pays to some other person, or to his order, any such profits or income,

an Assessor may give notice to such first-named person requiring him to furnish within the period specified in such notice a return containing-

(i) a true and correct statement of all such profits and income; and

(ii) the name and address of every person to whom such profits and income belong.