Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 6 of 1969) - Sect 10

Amendment of section 23A of the principal Act

10. Section 23A of the principal Act, as amended by Act No. 12 of 1964 and Act No. 18 of 1965, is hereby further amended as follows: -
(1) in sub-section (1) of that section-
(a) by the substitution, in paragraph (a) of that sub-section, for the words " to this Act, and ", of the words " to this Act,";
(b) by the substitution, in paragraph (b) of that sub-section, for all the words and figures from " any year " to the end of that paragraph, of the following: -
(c) by the addition, at the end of that sub section, of the following paragraph : -
" (c) income tax for any year of assessment commencing on or after April 1, 1969, shall be computed in accordance with the provisions of Part IV of the Second Schedule to this Act. ";
(2) in sub-section (3) of that section, by the substitution, for the words and figures " for any year of assessment commencing on or after April 1, 1965,", of the words and figures " for the year of assessment commencing on April 1, 1965, and each of the three years of assessment next succeeding, "; and
(3) by the addition, at the end of that section, of the following sub-section: -
" (4) For the purposes of the computation of the income tax payable for any year of assessment commencing on or after April 1, 1969, on the taxable income of any person who is the head of a family, the first slab of Rs. 1,800 and the second slab of Rs. 1,800 specified in Part IV of the Second Schedule to this Act shall-
(a) if such family consists of-
(b) if such family consists of-
(C) if such family consist of-


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