Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 8 of 1988) - Sect 21

Amendment of section 92 of the principal enactment

21. Section 92 of the principal enactment is hereby amended by the insertion immediately after subsection (2), of that section, of the following new subsection :
" (2A) Every person who furnishes a return of income or wealth which is not in such form and does not contain such particulars as are specified by the Commissioner-General for the purposes of the foregoing subsections shall be deemed, for the purposes of this Act, not to have furnished a return of his income or wealth. "-


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