Sri Lanka Consolidated Acts

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Surcharge On Income Tax Act (No. 25 of 1979) - Sect 5

Certain provisions of the Inland Revenue Act to apply to the assessment, recovery and payment of the surcharge

5. The provisions of Chapters XI, XIA, XII, XIII, XIIIA and XIV of the Inland Revenue Act relating to the assessment, appeals against the assessment, payment and recovery of income tax shall, mutatis mutandis, apply to the assessment, appeals against the assessment, payment and recovery of the surcharge payable under section 2.

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