Sri Lanka Consolidated Acts

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Companies Tax Act (No. 35 of 1961) - Sect 15

Interpretation

14. In this Act, unless the context otherwise requires,- " company" means any company incorporated or registered under any law in force in Ceylon or elsewhere; " financial year" means the period which commences on April 1, 1961. and ends on March 31, 1962, and every subsequent period of twelve months commencing on April 1; and " relevant date" means the fifteenth day of September, 1960.


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