21.
| (1) Every person who by this Act is required to pay a contribution to the Fund shall, on or before February 29, 1972, furnish to the Commissioner a return in the prescribed form of his income for the relevant period. |
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| (2) Every employer who by this Act is required to pay the contribution to the Fund of an employee shall, on or before February 29, 1972, furnish to the Commissioner a return in the prescribed form setting out the total amount paid to the Fund by such employer on behalf of such employee. |
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Sri Lanka Consolidated Acts