114.
| (1)Every employer shall deduct income tax in accordance with the provisions of this Chapter from the remuneration of his employees for each pay period at the time of payment of such remuneration. |
|
| (2)Income tax deducted under subsection (1) from the remuneration of an employee and remitted to the Commissioner-General as provided in this Chapter, shall be deemed to have been paid by such employee to the Commissioner-General on the date on which such deduction was made. |
|
|
Sri Lanka Consolidated Acts