22. Section 115 of the principal enactment is hereby amended in subsection (5) of that section as follows :
| (1) in paragraph (a) of that subsection by the substitution for the words " end of that year of assessment; and ", of the words " end of that year of assessment ;" ; |
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| (2) in paragraph (b) of that subsection by the substitution for the words " after the expiry of three years from the end of that year of assessment: ", of the words " after the expiry of three years from the end of that year of assessment; and " ; and |
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| (3) by the insertion, immediately after paragraph (b) of that subsection, of the following paragraph :
| | " (c) of the income tax or wealth tax, as the case may be, payable under this Act, for any year of assessment commencing on or after April 1, 1988, by any person who has made a return of his income or wealth as the case may be, alter the thirtieth day of November next succeeding the end of that year of assessments taut on or before the thirty first day of March in the next succeeding year, | | |
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Sri Lanka Consolidated Acts