Updated 9 Oct 2026, 08:12
Inland Revenue (Amendment) Act 2021
Inland Revenue (Amendment) Act 2021 · As enacted
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
Section 157 of the principal enactment is hereby amended as follows: -
in subsection (1) of that section, by the substitution for the words and figures “an extension of time)
under section 151 to the date”, of the words and figures “an extension of time under section 151) to the date”;
by the substitution for the marginal note to that section, of the following marginal note: -
“Interest on under-payments and late payments.”.
Act, No. 10 of 2021
Read on from s 45