31.The total statutory income for any year of assessment of a child of a resident individual, shall be aggregated with and deemed to form part of the total statutory income of -
| (a) his father, if the marriage of his parents subsists in that year of assessment; or |
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| (b) the parent who maintains him and with whom he lives in that year of assessment, if the marriage of his parents does not subsist in that year of assessment. |
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For the purposes of this section, a marriage shall be deemed not to subsists if the wife is living apart from her husband under a decree of a competent court or duly executed deed of separation or if the husband and wife are in fact separated in such circumstances that the separation is likely to be permanent. |
Sri Lanka Consolidated Acts