Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsRefunds
| 6. Where any person is entitled under section 117 of the Inland Revenue Act, to a refund of any amount paid by him as income tax in excess of the amount with which he was properly chargeable for the relevant year such person shall, if he has paid the surcharge payable under section 2, be entitled to a refund of an additional amount equal to twenty per centum of the amount of the refund to which he is entitled under section 117. |