Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsCertain provisions of the Inland Revenue Act to apply
| 7. The provisions of Chapter XIII and Chapters XV to XXVI of the Inland Revenue Act relating to the furnishing of return relating to income tax payable under that Act, the deduction of income tax, assessment, appeals against assessments, payment, recovery and refund of such tax shall, mutatis mutandis, apply to the furnishing of returns relating to the surcharge payable under this Act, and, the deduction, assessment, appeals against assessment, payment, recovery and refund, of such surcharge. |