Sri Lanka Consolidated Acts

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Tax Amnesty Act (No. 5 of 1989) - Sect 3

Persons to whom this Act applies may deposit moneys in special accounts in the "Bank,

3. Where any person to whom this Act applies has moneys which represent accumulated profits or income in respect of which such person has not made a return of income or which such person, has net disclosed in the returns of income made by him under the law for the time being applicable to the imposition of income tax or surcharge on income tax, then such person may, on or before June 30, 1989 deposit such moneys to his credit in any such special account as may be opened by him for that purpose in the Bank.


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