19. The following new section is hereby inserted in Chapter VII of the principal enactment, immediately after section 23, and shall have effect as section 23A, of the principal enactment: -
| 23A. The amount of the tax payable for any year of assessment by any person in the capacity of a trustee of a trust or by a corporation or an unincorporated body of persons, who or which is a charitable institution, shall not exceed the amount of the assessable income of such person, corporation or unincorporate body for that year of assessment reduced by four thousand rupees.". |
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Sri Lanka Consolidated Acts