Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsSurrender of certificates in payment of income tax, personal tax or profits tax. [ 3, 18 of 1961.]
| 5. A certificate holder shall be entitled to surrender the certificate to the Commissioner of Inland Revenue in payment or part payment, with the surrender value of the certificate under section 6, of any sum that may be due from the certificate holder as income tax, Personal Tax or profits tax (hereafter in this Act sometimes referred to as the tax). |