Sri Lanka Consolidated Acts

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Income Tax (Amendment) Act (No. 4 of 1963) - Sect 31

Amendment of section 68 of the principal enactment. [ 23,13 of 1959.]

31. Section 68 of the principal enactment is hereby amended, in subsection (1) of that section, by the substitution, in the proviso to that subsection, for the words " any time ", of the words " any time, whether or not such time is before the commencement of the year of assessment to which the assessment relates,"


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