34. Amendment of section 93 of the principal enactment
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
Section 93 of the principal enactment is hereby amended as follows: -
(1)
in subparagraph (i) of paragraph (a) of subsection (2) of that section, by the substitution for the words
“business and investment”, of the words “business, investment and other income”;
(2)
by the repeal of subsection (3) of that section, and the substitution therefor of the following subsection: -
“(3) Every person with taxable income consisting of a gain from the realisation of an investment asset shall file with the Commissioner-General a capital gains tax return within thirty days after the end of the relevant calendar month in which the realisation occurred.”.