Sri Lanka Consolidated Acts

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Income Tax (Amendment) Act (No. 4 of 1963) - Sect 47

Provisions in regard to assessment for year of assessment commencing on April 1, 1958, in respect of persons who have ceased to be residents in Ceylon. [ 32, 13 of 1959.]

47. The amendments made in the principal enactment by Act No. 13 of 1959 shall not apply to an assessment under the principal enactment for the year of assessment commencing on April 1, 1958, in respect of any person who ceases to be resident in Ceylon during that year of assessment. In this section, the expression " resident in Ceylon " shall have the same meaning as in the principal enactment,


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