3.
| (1) Any person whether in Sri Lanka or abroad, who, though required under the laws relating to the payment of income tax for the time being in force, had not in relation to any period prior to March 31, 2002 declared to the Commissioner-General his liability to such tax or the sources of his income and assets as at March 31, 2002, shall if such person had on or before August 31,2003 made a declaration to the Commissioner-General disclosing his liability or additional liability to the payment of income tax and all the sources of his income and assets as at April 1,2002, be deemed to be a declaration made under this Act, and be entitled to an amnesty in terms of this Act: |
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| (2) For the avoidance of doubt it is hereby declared-
| | (a) that any declaration made under the provisions-
| | | (i) of the Inland Revenue (Special Provisions) Act, No. 7 of 2002 shall in accordance with the provisions of subsection (2) of section 11 of the Inland Revenue (Special Provisions) Act, No. 10 of 2003 ; and |
| (ii) of the Inland Revenue (Special Provisions) Act, No. 10 of 2003, shall in accordance with the provisions of subsection (1) of section 3 of this Act, |
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| | (b) that any reference to the Inland Revenue (Special Provisions) Act, No. 10 of 2003 shall mean and include the Inland Revenue (Special Provisions) Act, No. 10 of 2003 as amended by the Inland Revenue (Special Provisions) (Amendment) Act, No. 31 of 2003. | | |
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| (3) The Commissioner-General or any officer not below the rank of Deputy Commissioner authorized by him in that behalf may, where necessary require the persons whose declarations have been acknowledged to furnish him with the necessary particulars or with additional particulars as may be necessary for the purpose of assisting him in determining whether or not the amnesty should be granted. The particulars shall be furnished in the prescribed form within two weeks of the date on which such information was requested from him. |
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Sri Lanka Consolidated Acts