Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 28 of 1979) - Sect 126

Tax to be include fines, &c

126. In this Chapter, " tax " includes income tax, wealth tax, gifts tax and any income tax which an employer is required to pay under the provisions of Chapter XV and any sum added to any such tax by reason of default, any sum or sums added to income tax, wealth tax or gifts tax under section 125 (2) by reason of default, and any fines, penalties, fees, or costs whatsoever incurred under this Act.


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