Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 12 of 2004) - Sect 27

Amendment of section 80 of the principal enactment

27. Section 80 of the principal enactment is hereby amended in subsection (1) of that section, by the substitution for the words '"does not exceed one hundred and forty four thousand rupees such income shall not be taxable,'"; of the words "does not exceed -
(a) one hundred and forty four thousand rupees in respect of any year of assessment commencing prior to April 1, 2003 ; or
(b) three hundred thousand rupees, in respect of any year of assessment commencing on or after April 1, 2004.
such income shall not be taxable;".

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