12. Section 93 of the principal Act is hereby amended by the insertion, immediately after subsection (3) of that section, of the following new sub-section: -
| " (4) Notwithstanding the preceding provisions of this section, where for any year of assessment commencing on or after April 1, 1971, income tax has been deducted from the remuneration of an individual resident in Ceylon referred to in section 81 (3) in accordance with the provisions of Chapter XIIIA, no assessment shall be made on such individual in respect of that year of assessment, if the difference between the amount of income tax with which he is properly chargeable for that year of assessment and the total income tax so deducted in respect of that year of assessment does not exceed forty-five rupees. ". |
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Sri Lanka Consolidated Acts