Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 4 of 1963) - Sect 80

Applicability of provisions relating to particular sources of profits or income

74. Where any provision of this Act expressly relates to any particular source of profits or income mentioned in subsection (1) of section 3, such provision shall not apply to the determination of any profits or income which is assessable and has been assessed as falling within any other source mentioned in that subsection.


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