Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 49 of 1991) - Sect 23

Amendment of section 65 of the principal enactment

23. Section 65 of the principal enactment is hereby amended in subsection (i) of that section by the substitution, for the words from "The precedent partner of a partnership ", to " a notice in such form as may be specified by the Commissioner-General", of the following: " " The precedent partner of a partnership or where no active partner is resident in Sri Lanka, the agent in Sri Lanka of the partnership shall"
(a) in respect of any year of assessment ending on or before March 31, 1991, issue to each partner of that partnership on or before the thirty-first day of July, October and January of that year of assessment and the thirtieth day of September immediately succeeding the end of that year of assessment; and
(b) in respect of any year of assessment commencing on or after April 1, 1991, issue to each partner of that partnership on or before the thirty-first day of July, October and January of that year of assessment and the thirtieth day of April immediately succeeding the end of that year of assessment,
a notice in such form as may be specified by the Commissioner-General".


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