28. Amendment of section 75 of the principal enactment
கருத்துகள் மற்றும் உதவிஅதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
There shall be credited to the Fund—
a sum of Rupees one hundred million which shall be paid out of the Consolidated Fund to the
Fund ;
twenty five per centum of the
Goods and Services Tax collected every month commencing from the appointed date, on or before the fifteenth day of the month immediately succeeding that month.
There shall be paid out of the Fund all refunds required to be paid in accordance with the provisions of this Act.
The Commissioner-General or any other officer of the Department of Inland
Revenue authorised by him in that behalf in writing shall administer the Fund.
Regulations may be made as regards the manner and mode in which the refunds may be made.