Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 49 of 1991) - Sect 3

Amendment of section 9 of the principal enactment

3. Section 9 of the principal enactment is hereby amended, in subsection (1) of that section, as follows : "
(1) in paragraph (b) of that subsection"
(a) by the insertion, immediately after sub-paragraph (iii) of that paragraph of the following sub-paragraph : "
(iiia) an employee of any Provincial Council or an officer of a provincial public service ; " ;
(b) by the insertion, immediately after sub-paragraph (ix) of that paragraph, of the following sub-paragraphs:"
" (x) the Governor for a Province appointed under Article 154B of the Constitution ;
(xi) any member of any Provincial Council;" ;
(c) by the substitution, for the words and figures "referred to in items (i), (ii), (iii), (iv), (v), (vi), (vii), (viii) or (ix);", of the words and figures " referred to in sub-paragraph (i), (ii), (iii), (iiia), (iv). (v), (vi), (vii), (viii), (ix), (x) or (xi) ; " ; and
(2) by the substitution, for paragraph (l) of that subsection, of the following paragraph:"
"(l) profits and income not exceeding in the aggregate-
(a) one thousand two hundred rupees, for any year of assessment ending on or before March 31, 1991, and
(b) two thousand four hundred rupees, for any year of assessment commencing on or after April 1, 1991,


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