Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAmendment of section 113F of the principal enactment
| 27. Section 113F of the principal enactment is hereby amended by the substitution for all the words from "income tax which such bank to the end of that section, of the following :- "income tax which, in the opinion of the Assessor, such bank or financial institution should have deducted and paid to the Commissioner-General for such year of assessment, and shall by notice in writing, require such bank or financial institution to pay such amount forthwith together with such amount as may be due under section 113H : Provided that, where in the opinion of the Assessor any fraud, evasion or wilful default, has been committed by or on behalf of any such bank or financial institution, in relation to any such income tax deductable by such bank or financial institution, it shall be lawful for the Assessor to make an assessment or an additional assessment on such bank or financial institution at any time after the end of such year of assessment. ". |