25. Section 113A of the principal enactment is hereby amended ill subsection (1) of that section by the repeal of all the words from" For the purposes of a deduction" to "made under section 81." and the substitution therefor of the following: "For the purposes of a deduction under this section interest means such part of-
| (a) the interest received by a person chargeable with income tax, from a bank or financial institution; and |
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| (b) the sum of money received by such person, as interest or discount in respect of a bond issued by a bank or financial institution not being a government security, in any year of assessment, as is not exempt from income tax or in respect of which no deduction has been made under section 81. ". |
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Sri Lanka Consolidated Acts