36. Section 96B of the principal enactment is hereby amended by the repeal of subsection (4) of that Section, and the substitution therefor of the following new subsection:-
| "(4) Every person who is chargeable with income tax, wealth tax or gifts tax for any year of assessment commencing on or after April 1, 1972, shall, according as such tax is income tax, wealth tax, or gifts tax, furnish to the Commissioner-General, a return, in such form as may be prescribed by the Commissioner-General, of his income, wealth or gifts and if he has a wife, child (other than a child who is in receipt of income which is wholly occupational income) or dependent relative, the income or wealth of such wife, child or dependent relative-
| | (a) where that year of assessment commences prior to April 1, 1978, at the time of payment of the quarterly instalment of such tax; and | | |
| | (b) where that year of assessment commences on or after April 1, 1978, on or before the fifteenth day of May in the year of assessment immediately proceeding that year of assessment. ". | | |
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Sri Lanka Consolidated Acts