Section 2
கருத்துகள் மற்றும் உதவிஅதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
this Act applies
This Act shall, subject to the provisions of Persons to whom subsection (2), apply to any person who—
person
“person” includes a company, a body of persons or a partnership; Tax and Foreign Exchange Amnesty “relevant foreign currency” in relation to a person means foreign currency held on March 31, 1996 by such person outside Sri Lanka in violation of the provisions of the Exchange Control Act, being or being attributable to, profits and income or not being or not being attributable to profits and income, and which was acquired by him outside Sri Lanka by way of gift, donation, inheritance or any other manner whatsoever;
under law for the time being applicable to the imposition of income tax or surcharge on income tax, was liable to pay income tax for any year of assessment ending on or before March 31, 1996, in respect of any profits or income which arose, or accrued, on or before March 31, 1996, and who has not furnished a return of income under the provisions of such law for any such year of assessment or who has not disclosed such profits or income in any return furnished by him under the provisions of such law for any such year of assessment ; or
> WHAT
£=Innwe ‘nome.
Tax and Foreign Exchange Amnesty
holds any relevant foreign currency outside
Sri Lanka.
This Act shall not apply to any person in relation to whom any investigation was pending on November 6, 1997,.
for—
any alleged or suspected evasion of any tax payable under, the law for the time being applicable to the imposition of income tax or the Finance Act, No. 11
of 1963 or the Turnover Tax Act, No. 69 of 1981, or the National Security Levy Act, No. 52 of 1991, in respect of any profits and income or turnover, as the case may be, which arose or accrued to, or. was derived by, such person on or before March 31, 1996 ; or any alleged or suspected violation, of any provision of the Exchange Control Act or the Prevention of
Terrorism (Temporary Provisions) Act, No. 48 -of 1979.
Every person referred to in subsection (1), not being a person referred to in subsection (2), shall, hereafter in this
Act, be referred to as “a person to whom this Act applies”.