Sri Lanka Consolidated Acts

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Personal Tax Act (No. 14 of 1959) - Sect 32

Provisions in regard to assessments

31. The provisions of sections 68, 69, 70, 71 (1) and 72 of the Income Tax Ordinance shall apply as if such provisions were provisions of this Act and refer to Personal Tax, return of taxable wealth, assessable expenditure, and taxable gifts, value or amount of the taxable wealth, assessable expenditure, and taxable gifts, assessed value or amount of the taxable wealth,assessable expenditure, and taxable gifts, Assessor of Personal Tax, and this Act instead of to income tax, return of income, amount of the assesable income, amount of income assessed, Income Tax Assessor, and Income Tax Ordinance, and as if the reference in any of those sections to any other section of that Ordinance were a reference to the provisions of that other section applied as if they were provisions of this Act in the manner indicated in this Act.


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