19. section 113R of the principal enactment is hereby amended as follows:-
| (1) in paragraph (b) of that section-
| | (a) by the substitution, for the words and figures" for any year of assessment commencing on or after April 1, 1994 , the excess of -", of the words and figures " for the year of assessment commencing on April 1, 1994, the excess of-"; and | | |
| | (b) in sub-paragraph (ii) of that paragraph, by the substitution for the words " six thousand rupees.", of the words " six thousand rupees;" ; | | |
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| (2) by the addition, immediately after paragraph (b) of that section, of the following paragraph : -
| | "(c) for any year of assessment commencing on or after April 1, 1995, the excess of-
| | | (i) the income tax computed at the rates specified in Part UP of the First Schedule to this Act on such emoluments of such employee alter deducting there from a sum of sixty thousand rupees, over |
| (ii) three thousand rupees.", |
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Sri Lanka Consolidated Acts