6. Refunds,
கருத்துகள் மற்றும் உதவிஅதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
Where any person is entitled under the provisions of
person
“ Commissioner-General”, “company”, “employer”, “employee”, “person”, and “year of assess-ment” have the same meanings respectively, as in the Inland Revenue Act. Annual subscription of Rs. 40 (Foreign), paya' Burgav, P. O. Box 500, Bills and Laws of the Parliament Rs. 30 (Local), ble to the SU¥ERINTENDENT, GOVERNMENT PUBLICATIONS Cotomso 1, before 15th December each year ‘n respeet of the year following.
Chapter XXIII of the Inland Revenue Act, to a refund of any amount paid by him as income tax in excess of the amount with which he was properly chargeable for the relevant year such person shall, if he has paid the surcharge payable under section 2, be entitled to a refund of an additional amount equal to ten per centum of the amount of the refund io which he is entitled under the provisions of
‘Chaper XXIII