4. The following new section is hereby inserted immediately after section 20, and shall have effect as section 20a, of the principal Act: -
20A. Where for any year of assessment commencing on or after April 1, 1969, the assessable income of an individual who is resident in Ceylon in the year preceding that year of assessment and who either is the head of a family or is not included in a family does not exceed six thousand rupees, such income shall not be taxable:
Sri Lanka Consolidated Acts