6. The provisions of Chapter XIII and Chapter XV to Chapter XIX and Chapters XXI to XXVI of the Inland Revenue Act, relating to the furnishing of returns relating to income tax payable under that Act, the deduction of income tax assessment, appeals against assessment, payment, recovery and refund of such tax shall, mutatis mutandis, apply to the furnishing of returns relating to a surcharge payable under this Act, and the deduction, assessment, appeals against assessment, payment, recovery and refunds. of such surcharge subject to the following modifications : -
| (a) the requirement imposed by this Act, on any person to furnish a return of the surcharge payable by him under this Act, for any relevant year shall be deemed to have been sufficiently complied with if such person furnishes a return of his income for that year under section 92(1) or section 92(2) of the Inland Revenue Act; |
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| (b) where an Assessor makes an assessment or an additional assessment on any person, of the income tax payable by such person under the Inland Revenue Act for any relevant year, the Assessor may, at tine same time and in the same form, make an assessment or additional assessment, as the case may be, of the surcharge payable by such person, for that year under this Act, 'The assessments or additional assessments, as the case may be shall, be deemed to be separate assessments issued under the respective Acts; |
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| (c) where notice of assessment is given to any person under section 116 of the Inland, Revenue Act stating the amount of income tax charged on such person under the Inland Revenue Act, for any relevant, year, such notice may also Include the amount of the surcharge charged on such person under this Act, for that year. The notices shall be deemed to be separate notices issued under the respective Acts; |
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| (d) where an appeal, is made against an assessment of income tax payable under the Inland Revenue Act for any relevant year, such appeal shall be deemed to include an appeal against the surcharge payable under this Act, for that year and shall be determined accordingly ; and |
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| (e) where under Chapter XXI of the Inland Revenue Act, a certificate is issued to a Magistrate or a notice, statement or certificate is issued to any person, such notice, statement or certificate, as the case may be, may also include the particulars of any surcharge in default under this Act. The notices, statements of certificates, as the case may be, shall be deemed to be separate notices, statements or certificates issued under the respective Acts. |
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Sri Lanka Consolidated Acts