Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Law (No. 1 of 1974) - Sect 22

Amendment of section 107D of the principal enactment

22. Section 107D of the principal enactment, inserted therein by Act No. 31 of 1971, Is hereby amended by the addition, at the end of that section, of the following new subsection: -
"(8) Where an employer has reasonable grounds to suspect that any particular set out In a declaration furnished by an employee under this section Is incorrect, he shall forthwith notify the grounds for his suspicion to the Commissioner and also send him a copy of such declaration.".

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