Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsInterpretation
| 7. In this Act unless the context otherwise requires- " the Inland Revenue Act " means the Inland Revenue Act, No. 4 of 1963 ; " income tax " means the income tax charged and levied under the Inland Revenue Act ; " Commissioner-General", " company ", " peoples company ", " person ", " profits " " profits and income ", "profits from any employment", "statutory income ", and " year of assessment" have the same meanings respectively, as in the Inland Revenue Act. |