2. Persons to
கருத்துகள் மற்றும் உதவிஅதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
This Act shall apply to any person who has in his possession, any specified certificate of deposit and—
Act applies.
is detected by the Commissioner-General or any other officer of the department of Inland Revenue as having purchased such certificate of deposit from and out of moneys representing the whole or any part of his relevant profit or income; or
has, before any investigation in relation to him has commenced, by the Commissioner-General or any other officer of the department of Inland Revenue for any alleged or suspected evasion of any tax payable under the provisions of the Jaw for the time being applicable to the imposition of income
‘tax or surcharge on income tax, or any business turnover tax payable under the Finance Act, No, 11
.
».O£ 1963,.or any .turnover tax. payable under the
Turnover. Tax Act, No. 69 of 1981, in respect of pro-fits or itcome or turnover which arose or accrued
‘to him on or before March 31, 1989; voluntarily dis-ot gfosed to the’ Commissioner—-General or any officer
. “of the department of Inland Revenue that he has purchased such, certificates of deposit from and out of moneys representing the whole or any part of
“his relevant ‘profits and income.
whom this whom this
Every person referred to in subsection (1) shall, hereinafter in this Act, be referred to as a “person to whom to this Act applies ”, and every specified certificate of depo-sit referred to in that subsection, shall, hereinafter in this
Act, be referred to as a “ specified certificate of deposit to which this Act applies ”.
specified certificate of deposit
“specified certificate of deposit” means any certificate of deposit issued— @) under the Treasury Certificates of Deposit-Act…