Sri Lanka Consolidated Acts

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Surcharge On Income Tax Act (No. 31 of 1981) - Sect 5

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

5. The provisions of Chapters XV, XVII, XVIII, XIX, XX and XXI of the Inland Revenue Act relating to the deduction from employees, assessment, appeals against the assessment, payment and recovery of income tax shall, mutatis mutandis, apply to the deduction from employees, assessment, appeals against the assessment, payment and recovery of the surcharge payable under section 2.

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