81.
| (1) It shall be the duty of every person chargeable, either singly or as a head of a family, with income tax, wealth tax or gifts tax for any year of assessment, if he has not been required by the Assessor under section 82 to make a return of income, wealth or gifts for that year, to give notice in writing to the Commissioner within a period of three months after the date of commencement of such year that he is so chargeable. |
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| (2) A notice under subsection (1) shall specify-
| | (a) the full name and address of the person giving such notice, | | |
| | (b) the particulars relating to the source or sources of his income or to his property or gifts or if he has a wife, child or dependent relative, particulars relating to the sources of the income or to the property of such wife, child or dependent relative, and | | |
| | (c) any reference to a file number of the Department of Inland Revenue in any previous correspondence between that Department and him on any matter relating to income tax, wealth tax or gifts tax. | | |
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Sri Lanka Consolidated Acts