Nation Building Tax (Amendment) Act 2016 · As enacted
3. Amendment of section 8 of the principal enactment
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
Section 8 of the principal enactment as last amended by Act, No. 32 of 2009 is hereby further amended by the addition immediately after paragraph (d) of that section, of the following new paragraph:-
“(e)
no assessment or additional assessment shall be made under this Act in respect of any person-
who has furnished a return for the relevant quarter in the year of assessment on or before the date referred to in paragraph (d) of this section, after the expiry of eighteen months from the thirtieth day of November of the year of assessment immediately succeeding the year of assessment in which such relevant quarter falls, if his return of income has been furnished under subsection (1) or subsection (7) of section 106 of the Inland Revenue Act,
No. 10 of 2006; or
who has failed to furnish a return on or before such date as is referred to in paragraph (d) of this section, after the expiry of four years from the thirtieth day of November of the year of assessment immediately succeeding the year of assessment within which such relevant quarter falls.”.