Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsInterpretation
| 8. In this Act unless the context otherwise requires "assets" shall include immovable property, movable property, bank balances, treasury bills, fixed deposits, time deposits or any other form of deposit and money given by way of security or loans and cash in hand ; "Commissioner-General" shall have the same meaning as in the Inland Revenue Act, No. 38 of 2000 ; "person" shall include a body of persons, a company and a partnership; "sources of income" shall include any income received by way of cash or in any other form. |