View All - 1959 Acts
Section No :  
Acts & Ordinances
Marginal Notes
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.