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33. Amendment of section 150 of the principal enactment

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

Section 150 of the principal enactment is hereby amended in subsection (1) of that section, by the substitution for the words “and shall furnish a return to the Commissioner-General on a monthly basis containing such particulars as may be specified by the Commissioner-General in relation to such deductions.”, of the words and figures,

“and shall furnish a return to the Commissioner-General:

(a)

on a monthly basis, for any year of assessment commencing prior to April 1, 2015; and

(b)

on a quarterly basis, for any year of assessment commencing on or after April 1,

2015, containing such particulars as may be specified by the Commissioner-General in relation to such deductions.”.