Sri Lanka Consolidated Acts

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Income Tax (Amendment) Act (No. 4 of 1963) - Sect 5

Amendment of section 5 of the principal enactment. [ 5, 13 of 1959]

5. Section 5 of the principal enactment is hereby amended in subsection (1) of that section by the substitution, in paragraph (a) of that subsection, for the words " resident in Ceylon, and ", of the words and figures " who, if the year of assessment commences before April 1, 1959, is resident in Ceylon in the year of assessment, or, if the year of assessment commences on or after April 1, 1959, was resident in Ceylon in the year preceding the year of assessment, and ".


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