2.
| (1) The succeeding provisions of this Act shall apply to any person who under the law for the time being applicable to income tax was liable to pay such tax for any year of assessment commencing on or before April 1, 1964, and who has not made a return of income under the provisions of such law for any such year of assessment or who has failed to disclose any profits or income in any return of income made under the provisions of such law for any such year of assessment: |
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| (2) Every person referred to in subsection (1) shall hereafter in this Act be referred to as the " person to whom this Act applies ". |
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Sri Lanka Consolidated Acts