38. Amendment of section 134 of the principal enactment

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Section 134 of the principal enactment as last amended by Act, No.12 of 2004, is hereby further amended in subsection (5) of that section, as follows :—

(1)

by the substitution for all the words from “under this Act, for any year of assessment by any person who has made” to the words “such return is due:”;

of the following words :-

“under this Act —

(a)

by any person who has made a return of his income on or before the thirtieth day of

November of the year of assessment immediately succeeding that year of assessment, after the expiry of the three years from the end of that year of assessment ; and

(b)

by any person other than the person referred to in the preceeding paragraph after the expiry of a period of six years from the end of that year of assessment :”;

(2)

in the second proviso to that subsection by the substitution for the words “not later than five years from the end of that year of assessment.”, of the words

“at any time after the end of that year of assessment.”.

Read on from s 39