2. Declaration to be made to the Commissioner-General in respect of undeclared profits
ප්රතිචාර සහ සහායනිල ඉංග්රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.
Any person who, under the law for the time being in force relating to the imposition of income tax, is liable to pay income tax for any year of assessment commencing prior to
April 1, 2002, and who has not furnished in respect of such year of assessment a return in relation to his profits and income or any part thereof, which is liable to income tax, and who-
invests prior to April 1, 2003, the monies representing such undeclared profits and income —
undeclared profits and income
“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.
in agriculture, industry or utility services; or
in any security issued under the Registered Stocks and Securities Ordinance (Chapter 420) ; or
has invested, prior to April 1, 2002, the monies representing such undeclared profits and income in the purchase of any movable or immovable property or in the construction of buildings for industrial, commercial, agricultural or residential purposes, shall make a declaration in respect of the same to the
Commissioner-General setting out the full particulars of such investment or purchase, together with proof thereof. Such declaration shalj, in case of an investment referred to in paragraph (a), be made within a period of two months of the date of the making of such investment or before May 31, 2003, whichever is earlier, and in the case of a purchase or construction referred to in paragraph (b), be made before May 31, 2003.
Commissioner—General
“Commissioner—General” shall have the same meaning as in the Inland Revenue Act…