Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsPersonal Tax paid in excess to be refunded
| 53. The provisions of section 89 of the Income Tax Ordinance shall apply as if such provisions were provisions of this Act and refer to Personal Tax, return of the taxable wealth, assessable expenditure, and taxable gifts, and this Act instead of to income tax, return of the income, and Income Tax Ordinance, and as if paragraph (ii) of the proviso to subsection (1) of that section were omitted. |