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srilawsby aturio
As enacted
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Contents

Part II

131. Tax return duly filed

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

A tax return that is purported to be filed by or on behalf of a taxpayer shall be treated as having been filed by the taxpayer or with the taxpayer’s authority unless the contrary is proved.

Read on from s 132

Schedules