Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsInterpretation
| 7. In this Act unless the context otherwise requires "Inland Revenue Act" means the Inland Revenue Act, No, 28 of 1979 ; "income tax" means the income tax charged and levied under the Inland Revenue Act; and "Commissioner-General ", " company", "employer ", "employee ", "person ", and" year of assessment" have the same meanings respectively, as in the Inland Revenue Act. |