6. Preceding provisions of this Act, not to be construed as authorizing the revision of any assessment previously made
Feedback & supportOfficial English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Nothing in the preceding provisions of this Act shall be read and construed as authorizing the revision of
any assessment made under the provisions of
the laws for the time being in force relating to the imposition of, income tax or surcharge on income tax or wealth tax or surcharge on wealth tax ; or
the Finance Act, No. 11 of 1963, the Turnover
Tax Act, No. 69 of 1981, or the National Security
Levy Act, No. 52 of 1991.
any requirement imposed before march 31, 1996, on any person to whom this Act applies and in relation to any violation by him of any provision of the Exchange
person
“person” includes a company, a body of persons or a partnership; Tax and Foreign Exchange Amnesty “relevant foreign currency” in relation to a person means foreign currency held on March 31, 1996 by such person outside Sri Lanka in violation of the provisions of the Exchange Control Act, being or being attributable to, profits and income or not being or not being attributable to profits and income, and which was acquired by him outside Sri Lanka by way of gift, donation, inheritance or any other manner whatsoever;
Control Act; or
any other matter, which has become final and conclusive under the provisions of any such law.