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Contents

Chapter XI · Special Cases a – Children

71. Chargeability to tax of trustee of an incapacitated person

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

The trustee of an incapacitated person shall be chargeable with income tax in like manner and to the like amount as such person would be chargeable under this Act:

Provided that nothing in the preceding provisions of this section shall be deemed to prevent such person from being assessed directly in his own name.

Chapter XII

Chapter XIII

Payment of Tax by Self-Assessment

Chapter XIV

Deduction of Income Tax from Remuneration of Employees by Employers

Chapter XV

Provisions Relating to the Payment of Income Tax by a Government Institution

Chapter XVI

Deductions from Interest Paid by Banks and Financial Institutions

Chapter XVII

Deduction of Income Tax from Specified Fees Paid by Specified Persons

Chapter XVIII

Chapter XIX

Chapter XX

Deduction of Income Tax from Any Annuity or Royalty Paid or Any Management Fee Paid or Similar Payment Made by Any Person or Partnership

Chapter XXI

Retention of Moneys in Certain Provident Funds

Chapter XXII

Assessments

Chapter XXIII

Appeals A-Appeals to the Commissioner-General

Chapter XXIV

Finality of Assessments and Penalty for Incorrect Returns

Chapter XXV

Tax in Default and Sums Added Thereto

Chapter XXVI

Recovery of Tax

Chapter XXVII

Miscellaneous

Chapter XXVIII

Repayment

Chapter XXIX

Penalties and Offences

Chapter XXX

Administration

Chapter XXXI

General

Chapter XXXII

Interpretation

Chapter XXXIII

Application of the Inland Revenue Act…

Schedules