මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

පනවන ලද පරිදි

පටුන

Inland Revenue Act 2006 · පනවන ලද පරිදි · Chapter XVI · Deductions from Interest Paid by Banks and Financial Institutions

150. Registration of banks and financial institutions

නිල ඉංග්‍රීසි පරිවර්තනය. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF

(1)

Any bank or financial institution which is liable to deduct income tax from interest paid by such bank or financial institution under this Chapter, shall apply for and obtain a registration number from the Commissioner-General, thirty days prior to the commencement of such deduction of tax, 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.

(2)

Any bank or financial institution which does not so register or does not furnish any return shall be liable to a penalty not exceeding fifty thousand rupees, which may be imposed by the Commissioner-General.

Chapter XVII