28. The total statutory income for an year of assessment of a child of a resident individual shall be aggregated with, and deemed to form part of, the total statutory income of-
| (a) his father, if the marriage of his parents subsists in that year of assessment, or |
|
| (b) the parent who maintains him and with whom he lives in that year of assessment, if the marriage of his parents does not subsist in that year of assessment. |
|
For the purposes of this section, a marriage shall be deemed not to subsist if the wife is living apart from her husband under the decree of a competent court or duly executed deed of separation, or if the husband and wife are in fact separated in such circumstances that the separation is likely to be permanent. |
Sri Lanka Consolidated Acts