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As enacted
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Contents

Part I

94. Return of income not required

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

(1)

Subject to subsection (2), a return of income for a year of assessment shall not be required under section 93

from –

(a)

a resident individual –

(i)

who has no tax payable for the year under paragraph (a) of subsection (1) of section 2;

or

(ii)

whose tax payable for the year under paragraph (a) of subsection (1) of section 2

relates exclusively to income from employment subject to withholding under section 83; or

(b)

a non-resident person who has no tax payable for the year under paragraph (a) of subsection (1) of section 2.

(2)

Notwithstanding subsection (1), the Commissioner-General may serve a notice in writing on a person requiring the person to file a return.

(3)

Notwithstanding subsection (1) a person may elect to file a return even though the person is not required to, where that person ceased an employment during the year.

Read on from s 95

Part II

Read on from Part II

Schedules