14, Section 92AA of the principal enactment is hereby amended as follows :"
| (1) by the renumbering of that section as subsection (1) of that section ; and |
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| (2) by the addition, at the end of that section, of the following new subsection:-
| | " (2) Every company or partnership or body of persons which is chargeable with income tax under this Act, for any year of assessment commencing on or after April 1, 1936, shall, for the purposes of this Act, indicate its registration number under the Business Names Ordinance or the Companies Act, No. 17 of 1982, as the case maybe, in"
| | | (a) its return of income for that year of assessment; and |
| (b) all such documents relating to all such transactions as are specified by the Minister under paragraph (b) of subsection (1). ". |
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Sri Lanka Consolidated Acts