Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsTaxable expenditure of an individual who is not included in a family
| 17. The assessable expenditure for any year of assessment of an individual who is not included in a family less the allowance to which he is entitled under section 15 shall be his taxable expenditure for that year of assessment, and he shall be liable to make the contribution in respect of such taxable expenditure to the Personal Tax. |