17. Section 32EE of the principal enactment is hereby amended by the substitution, for the words " an amount equal to one thousand five hundred rupees or the amount of income tax which is attributable to profits from employment, whichever is less.", of ;the following: " " an amount equal to"
| (a)
| | (i) one thousand five hundred rupees, if such year of assessment is the year of assessment commencing on April 1, 1991, and | | |
| | (ii) one thousand eight hundred rupees, if such year of assessment is any year of assessment commencing on or after April 1, 1992, or | | |
|
|
| (b) the amount of income tax which is attributable to profits from employment of such individual for that year of assessment, |
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whichever is less.". |
Sri Lanka Consolidated Acts