6. Section 25 of the principal Act is hereby amended by the insertion, immediately after sub-section (1A) of that section, of the following new subsection: -
| (1B) Sub-section (1) of this section shall for the year of assessment commencing on April 1, 1970, have effect subject to the following modifications: -
| | (a) as though in paragraph (a) of that subsection, there were substituted, for the expression " 57 per centum ", the expression " 60 per centum ''; and | | |
| | (b) as though in the proviso to that subsection, there were substituted, for the expression " 28½ per centum ", wherever that expression occurs in that proviso, the expression " 35 per centum ". | | |
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Sri Lanka Consolidated Acts