23. Section 92 of the principal enactment is hereby amended by the insertion, immediately after subsection (2A) of that section, of the following subsection: "
| " (2AA) Where any person furnishes a return of income or wealth on or before the date specified in subsection (1) for any year of assessment commencing on or after April 1, 1992, and is deemed, under the provisions of subsection (2A), not to have furnished a return of income or wealth, an Assessor shall within thirty days from the end of the year of assessment immediately succeeding that year of assessment inform such person, in writing, that the return furnished by him is not in such. form or does not contain such particulars, as is or are specified by the Commissioner-General". |
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Sri Lanka Consolidated Acts