| 1.
| | Short title. and date of operation. |
| 2.
| | Persons to whom this Act shall not apply. |
| 3.
| | Charge of the Personal Tax, |
| 4.
| | Contribution in respect of taxable wealth to the Personal Tax, |
| 5.
| | Wealth to include certain property, |
| 6.
| | Certain property to be excluded from wealth. |
| 7.
| | Taxable wealth of the head of a family. |
| 8.
| | Taxable wealth of a person who is not Included In a family. [ 21, 10 of 1962,3 |
| 8A.
| | Taxable wealth of a person in the capacity of a trustee of a trust or a corporation or 'unincorporate body of persons who or which is a charitable institution within the meaning of the Income Tax. Ordinance. [ 21, 10 of 1962.1] |
| 9.
| | Value of property which constitutes wealth. |
| 10.
| | Contribution in respect of taxable expenditure to the Personal Tax. |
| 11.
| | Amounts deemed to be included in expenditure. |
| 12.
| | Amounts deemed not to be included in expenditure. |
| 13.
| | Assessable expenditure. |
| 14.
| | Non recurrent expenditure may be spread over five years of assessment. |
| 15.
| | Deductions to be made from assessable expenditure in arriving at taxable expenditure. |
| 16.
| | Taxable expenditure of the head of a family. |
| 17.
| | Taxable expenditure of an individual who is not included in a family. |
| 18.
| | Units and fractions of units. |
| 19.
| | Contribution in respect of taxable gifts to the Personal Tax. |
| 20.
| | Gifts to include certain transfers. |
| 21.
| | Exemption in respect of certain gifts. |
| 22.
| | Taxable gifts of a person, and computation of amount of contribution in respect of taxable gifts to the Personal Tax. |
| 23.
| | Determination of value of gifts. |
| 24.
| | Returns and information to be furnished. Cap. 242. |
| 25.
| | Information to be furnished by officials. |
| 26.
| | Who may act for incapacitated or non-resident person, |
| 27.
| | Precedent partner to act on behalf of a partnership. Cap. 242. |
| 28.
| | Principal officer to act on behalf of a company or body of persons. |
| 29.
| | Signature and service of notice. |
| 30.
| | Penalty for incorrect return. |
| 31.
| | Provisions in regard to assessments. |
| 32.
| | Variation of the amount of the Personal Tax in consequence of the amendment of the law or of the rates of the contributions to such tax. |
| 33.
| | Assessments or amended assessments to be final. |
| 34.
| | Taxable wealth and assessable expenditure of married woman. |
| 35.
| | Separate assessment of husband and wife. |
| 36.
| | Personal Tax in respect of deceased person payable by executor. |
| 37.
| | Joint executors. |
| 38.
| | Liability in case of dissolved body of persons. |
| 39.
| | Appeals to the Commissioner. Cap. 242. |
| 40.
| | Constitution of the Board of Review. Cap. 242. |
| 41.
| | Right of appeal to the Board of Review. |
| 42.
| | Commissioner may refer appeals to the Board of Review. |
| 43.
| | Hearing and disposal of appeals to the Board of Review. |
| 44.
| | Appeals on a question of law to the Supreme Court. |
| 45.
| | Provisions regarding the payment of the Personal Tax. Cap. 242. |
| 46.
| | Personal Tax to include fines, &c. |
| 47.
| | Personal Tax to be a first charge, |
| 48.
| | Recovery of Personal Tax by seizure and sale. |
| 49.
| | Proceedings for recovery of Personal Tax before a Magistrate. |
| 50.
| | Recovery of Personal Tax out of debts, &c. Cap. 242. |
| 51.
| | Recovery of Personal Tax from persons leaving Ceylon. |
| 52.
| | Use of more than one means of recovery. |
| 53.
| | Personal Tax paid in excess to be refunded. |
| 54.
| | Offences of failure to make returns, making incorrect returns, &c. |
| 55.
| | Offence of breach of secrecy, &c. |
| 56.
| | Offences of fraud, &c. |
| 57.
| | Personal Tax to be payable notwithstanding any proceedings or penalties, &c. |
| 58.
| | Prosecutions to be with the sanction of the Commissioner. |
| 59.
| | Officers. |
| 60.
| | Assistant Commissioner of Inland Revenue may exercise powers of Assessor. |
| 61.
| | Official secrecy. |
| 62.
| | Certain transactions and dispositions to be disregarded. |
| 63.
| | Indemnification of representative. Cap. 242. |
| 64.
| | Power to search buildings or places. |
| 65.
| | Power to make rules. |
| 66.
| | Amendment of the Schedules to this Act. |
| 67.
| | Interpretation. |