20. Section 99 of the principal enactment is hereby amended by the repeal of subsection (1) of that section and the substitution therefor, of the following subsection :-
(1) Every employer who employs-
| | (a) an individual who receives remuneration in excess of eight thousand three hundred and thirty-three rupees per annum or one hundred thousand rupees per annum ; or | | |
| | (b) any non-resident individual receiving remuneration for services rendered In Sri Lanka in excess of eighty-five rupees per centum or one thousand rupees per annum ; and | | |
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