Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsSeparate assessment of child
| 46. Where a child whose assessable income exceeds five hundred rupees for any year of assessment either reaches the age of twenty-five or marries or leaves the parental home during the year preceding that year of assessment, the income of that child for the period commencing on the date on which he attains such age or marries or leaves his parental home and ending on the last day of the year preceding that year of assessment shall not be aggregated with the income of his parent. |