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As enacted
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36. Amendment of section 153 of the principal enactment

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

Section 153 of the principal enactment is hereby amended as follows :—

(1)

in subsection (1) of that section by the substitution, for the words“of such specified fee.”, of the following words and figures:—

“of such specified fee:

Provided that where the specified fee for any year of assessment commencing on or after April 1, 2007, consists of fees in respect of any construction work, the rate at which income tax is deductible from such fees, shall be one pre centum.”; and

(2)

in subsection (2) of that section in the definition of the expression “specified fee”, by the substitution for the words “includes any commission, brokerage or other sums”, of the words “includes any commission, brokerage, a payment made for the supply of any article on a contract basis through tender or quotation or other sums”.

Read on from s 37