14. Section 107 of the principal Act is hereby amended as follows:-
| (1) in sub-section (1) of that section, by the substitution, for the words " Where the remuneration", of the words and figure " Subject to the provisions of sub-section (6A) , where the remuneration "; |
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| (2) by the renumbering of sub-section (1A) of that section as sub-section (1B) of that section; |
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| (3) by the insertion, immediately after sub-section (1) of that section, of the following new sub-section: -
| | " (1A) The Commissioner may, by notice in writing given to any employer of an employee or to the person responsible for the payment of remuneration of an employee, direct such employer or person to deduct during such period as may be specified in such notice from the remuneration of such employee the amount of income tax and wealth tax or income tax or wealth tax payable by such employee in respect of any year of assessment commencing on or before April 1, 1970, in such number of monthly instalments as may be specified in such notice. The amount so deducted each month from the remuneration of an employee shall be paid to the Commissioner by the employer or the person responsible for the payment of such remuneration. "; | | |
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| (4) in sub-sections (1B), (2), (4), (5) and (6) of that section, by the substitution, for the expression " sub-section (1) ", wherever that expression occurs in each of those sub-sections, of the expression " sub-section (1) or sub-section (1A)"; |
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| (5) by the insertion, immediately after sub-section (6) of that section, of the following new sub-section: -
| | " (6A) Nothing in the preceding provisions of this section shall apply in respect of any tax payable for any year of assessment commencing on or after April 1, 1971."; and | | |
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| (6) by the substitution, for the marginal note to that section, of the following new marginal note: -
| | " Employer to deduct income tax and wealth tax due from employee in respect of any year of assessment ending not later than March 31, 1971, from his remuneration. ". | | |
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Sri Lanka Consolidated Acts