22. Section 113R of the principal enactment is hereby amended as follows :-
| (1) in paragraph (c) of that section by the substitution, for the word; and figures "for any year of assessment commencing on or after April 1, 1995 the excess of", of the Words and figures for the year of assessment commencing on April 1, 1995 the excess of" ; and |
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| (2) by the addition, immediately after paragraph (c) of that section of the following paragraph :-
| | "(d) for any year of assessment commencing on or after April 1,1996, the income tax computed at the rates specified in Part IIG the first Schedule to this Act on such employee after deducting there from a sum of one hundred thousand rupees.", | | |
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Sri Lanka Consolidated Acts