38. Section 134 of the principal enactment as last amended by Act, No. 12 of 2004, is hereby further amended in subsection (5) of that section, as follows :-
| (1) by the substitution for all the words from "under this Act, for any year of assessment by any person who has made" to the words "such return is due:"; of the following words :- |
|
| (2) in the second proviso to that subsection by the substitution for the words "not later than five years from the end of that year of assessment", of the words "at any time after the end of that year of assessment". |
|
|
Sri Lanka Consolidated Acts