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srilawsby aturio
As enacted
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Chapter V · Ascertainment of Total Statutory Income

28. Aggregation of the total statutory income of a child with that of his parent

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

The total statutory income for any year of assessment of a child of a resident individual shall be aggregated with and deemed to form part, of the total statutory income of—

(a)

his father, if the marriage of his parents subsists in that year of assessment ; or

(b)

the parent who maintains him and with whom he lives in that year of assessment, if the marriage of his parents does not subsist in that year of assessment.

For the purposes of this section, a marriage shall be deemed not to subsists if the wife in living apart from her husband under the decree of a competent court or duly executed deed of separation or if the husband and wife are in fact separated in such circumstances that the separation is likely to be permanent.

Chapter VI

Read on from Chapter VI

Chapter VII

Ascertainment of Taxable Income

Read on from Chapter VII

Chapter VIII

Rates of Income Tax on Persons Other Than Companies

Read on from Chapter VIII

Chapter IX

Special Provisions Relating to the Taxation of Certain Profits and of Dividends Out of Such Profits

Read on from Chapter IX

Chapter X

Companies

Read on from Chapter X