47. Insertion of new section 190A of the principal enactment
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
The following new section is hereby inserted immediately after section 190 of the principal enactment, and shall have effect as section 190A of that enactment:-
190A. Any person who fraudulently–
(a)
prepares any document of information; or
(b)
certifies a document, to be furnished to the Commissioner-General of Inland Revenue, commits an offence under this Act, and on conviction after summary trial
“Punitive provision for fraudulently prepared or certified documents
Act, No. 10 of 2021
before a Magistrate, be liable to a fine not exceeding One Million Rupees or to imprisonment of either description for a term not exceeding six months.”.