Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsInterpretation
| 11. In this Act, unless the context otherwise requires- "articles of value" mean gold, jewellery, bullion, precious stones and any other movable articles of value, and shall be deemed to include the value of any undisclosed stock-in-trade and the amount of any undisclosed debts;"Assessor" shall have the same meaning as in the Inland Revenue Act, No. 4 of 1963;" Commissioner " means the Commissioner of Inland Revenue and includes a Deputy Commissioner, and an Assistant Commissioner specially authorized by the Commissioner to act on behalf of the Commissioner;" precedent partner" shall have the same meaning as in the Inland Revenue Act, No. 4 of 1963;" profits " and " income " shall have the same meanings as in section 3 of the Inland Revenue Act, No. 4 of 1963;" year of assessment " shall have the same meaning as in the Income Tax Ordinance and in the Inland Revenue Act, No. 4 of 1963. 1. Section 80 (1) of the Income Tax Ordinance. 2. Section 90 (2) of the Income Tax Ordinance. 3. Section 92 (1) of the Income Tax Ordinance. 4. Section 104 (1) of the Inland Revenue Act, No. 4 of 1963. 5. Section 118 (2) of the Inland Revenue Act, No. 4 of 1963. 6. Section 120 (1) of the Inland Revenue Act, No. 4 of 1963. |