Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 14 of 1984) - Sect 22

Amendment of section 73 of the principal enactment

22. Section 73 of the principal enactment is hereby amended by the repeal of subsection (1A) of that section and the substitution there for of the following subsection :
" (1A) Where the assessable income of an individual deemed to be non-resident under subsection (7) of section 67, consists solely of income from services rendered in Sri Lanka and does not exceed
(i) twelve thousand rupees in respect of the year of assessment commencing on April 1, 1980, and for the three years of assessment immediately succeeding that year of assessment; and
(ii) eighteen thousand rupees for any year of assessment commencing on or after April 1, 1984,


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