Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Law (No. 1 of 1974) - Sect 24

Insertion of section 107SS in the principal enactment

24. The following section is hereby inserted in the principal enactment immediately after section 107SS, and shall have effect as section 107ss, of that enactment: -
107ss. Where under the provisions of this Chapter an employer is required to record or furnish particulars in such form and in such manner as may be prescribed by the Commissioner, it shall be sufficient compliance with those provisions if the particulars are recorded or furnished by the employer in such form and in such manner as may be approved in writing by the Commissioner upon an application made by the employer.".


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