Sri Lanka Consolidated Acts

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Personal Tax Act (No. 14 of 1959) - Sect 34

Assessments or amended assessments to be final

33. The provisions of section 79 of the Income Tax Ordinance shall apply as if such provisions were provisions of this Act and refer to taxable wealth, assessable expenditure, and taxable gifts and Assessor of Personal Tax instead of to assessable income and Income Tax Assessor, and as if the reference in that section to any Chapter or to any other section of that Ordinance were a reference to the provisions of that Chapter or of that other section applied as if they were provisions of this Act in the manner indicated in this Act.


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