3. A person to whom this Act applies who-
| (a) has any moneys (not being relevant foreign currency) in or outside Sri Lanka, which represent accumulated profits or income for any year of assessment ending on or before March 31, 1996, and in respect of which such person has not made a return of income or which such person has not disclosed in the returns of income made by him under the law for the time being applicable to the imposition of, income tax or surcharge on income tax; or |
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| (b) holds any relevant foreign currency, |
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Sri Lanka Consolidated Acts