3. Where any person to whom this Act applies has moneys which represent accumulated profits or income which arose or accrued on or before March 31, 1977, and-
| (a) in respect of which such person has failed to furnish a return of income ; or |
|
| (b) which such person has failed to disclose in any return of income furnished by him, |
|
under the law for the time being relating to the imposition of income tax, then such person may, on or before March 31, 1979, deposit such moneys to his credit in any such special account as may be opened by him for that purpose in the Bank. |
Sri Lanka Consolidated Acts