Income Tax (Amendment) Act (No. 4 of 1963)

Sri Lanka Consolidated Acts

Insertion of new section 80a in the principal enactment.[ 26, 13 of 1959.] [ 2, 5 of 1961.] [ 15,10 of 1962.]

37. The following new section is hereby inserted immediately after section 80, and shall have effect as section 80A, of the principal enactment: -

80A. Where the aggregate of- -

	(a) the contribution which a person is liable to make in respect of his taxable wealth to the Personal Tax for any year of assessment, and

	(b) the income tax to which he is liable for that year of assessment,