Sri Lanka Consolidated Acts

[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]

Inland Revenue (Amendment) Act (No. 6 of 1969) - Sect 11

Amendment of section 24 of the principal Act

11. Section 24 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 paragraph (c) of that section-
(i) by the substitution, for the words " any year of assessment commencing on or after ", of the words " the year of assessment commencing on ", and
(ii) by the substitution, for the words " in such preceding year, and ", of the words " in such preceding year, ";
(2) in paragraph (d) of that section-
(i) by the substitution, for the words and figures " any year of assessment commencing on or after April 1, 1965, " of the following: -
(ii) by the substitution, for the words " in such preceding year.", of the words "in such preceding year, and "; and
(3) by the addition, at the end of that section, of the following paragraph: -
" (e) the provisions of Part IV of the Second Schedule to this Act shall, in their application to that individual for any year of assessment commencing on or after April 1, 1969, have effect as if each of the sums mentioned in that Part of that Schedule, or the agree gate of the sums computed in the manner mentioned in sub-section (4) of section 23A, as the case may be, were reduced in the proportion which the number of days which he is resident bears to the number of days in such preceding year. ".


[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]