Skip to content
srilawsby aturio
As enacted
EnglishSinhala සිංහල, official PDF on documents.gov.lkTamil தமிழ், official PDF on documents.gov.lk
Contents

6. Interpretation

Feedback & support

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

In this Act, unless the context otherwise requires —

“Commissioner—General” shall have the same meaning as in the Inland Revenue Act, No. 38 of 2000; and

“undeclared profits and income” means any profits and income chargeable with income tax under the law for the time being applicable to the imposition of income tax in respect of which a person has not furnished a return of income oF which has not been declared in a return furnished by such person.

Report