Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 12 of 2004) - Sect 33

Amendment of section 106 of the principal enactment

33. Section 106 of the principal enactment as amended by Act .No .37 of 2003.is hereby further amended by the addition at the end of that section, of the following paragraph :" "For the purpose of this section, any person who receives a remuneration in cash or kind from an employer, is deemed to be an employee of such employer."'.

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