95.
| (1) An Assessor shall give notice of assessment to each person who has been assessed stating the amount of income, wealth or gifts assessed and the amount of tax charged. |
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| (2) Where by reason of an amendment of the law or an amendment of the rate of tax it is necessary to vary the amount of tax charged in any notice of assessment, the Assessor may give such notification as may be necessary to the person assessed in (that notice of assessment; and any notification so given shall, as regards any particulars of the assessment contained in the notification, which have not been included in the notice of assessment, have effect as if the notification were a notice of assessment. |
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Sri Lanka Consolidated Acts