Inland Revenue (Amendment) Act 2021 · As enacted
61. Sinhala text to prevail in case of inconsistency
Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk
Official translationFrom Department of Government Printing, unchanged
In the event of any inconsistency between the
Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.
Act, No. 10 of 2021
Table ‘A’
Column I
Column II
Section number
Section number of the principal enactment of this Act which is amended 6 11 7 14 8 15A
10 18 11 19 13 36 14 38 17 60 18 62 19(2)
66(3)
34(2)
93(3)
36 95 37 103 38 113 39 120 40 126 42(2) and 139(5)
42(3)
and 139(6)
43 140 45(2)
158(2)
47 190A
48(4), (7) and 195
51(1)(f)
subparagraph (5) of paragraph 1 of the First
Schedule
(section 1)
Act, No. 10 of 2021 51(4)(c)
items (k), (l) and (ll) of subparagraph (2A) of paragraph 4 of the First Schedule 51(4)(d)
subparagraph (5) of paragraph 4 of the First
Schedule 51 (9)
paragraph 11 of the First Schedule 52(1)(c)
subparagraph (9) of paragraph 1 of the Second
Schedule 52(2)
paragraph 2 of the Second Schedule 52(3)
paragraph 3 of the Second Schedule 53(2)
paragraph (hh) of the Third Schedule 53(3)
subparagraph (v) and (vi) of paragraph (i) of the
Third Schedule 53(5)
paragraphs (ll) and (lll) of the Third
Schedule 53(9)
paragraph (rr) of the Third Schedule 53(10)
subparagraphs (v) and (vi) of paragraph (u), and paragraph (w) of the Third Schedule 54(1)
the table in subparagraph (1) of paragraph 1 of the Fourth Schedule 54(2)(a)
the table in subparagraph (3) of paragraph 2 of the Fourth Schedule 54(3)
paragraph 4 of the Fourth Schedule 55(1)(b)
subparagraphs (d), (e) and (f) of paragraph 1 of the Fifth Schedule 55(2)(e)
subparagraph (g) of paragraph 2 of the Fifth
Schedule 56(4)
paragraphs 10 and 11 of the Sixth Schedule
Column I
Column II
Section number
Section number of the principal enactment of this Act which is amended
Act, No. 10 of 2021
Table ‘B’
Column I
Column II
Column III
Section number
Section number of the principal
Date of of this Act enactment which is amended operation 2 5 01.04.2018 3 6 01.04.2018 4 9 01.04.2018 5 10 01.04.2018 9 16 01.04.2018 12 20 01.04.2018 15 53 01.01.2020 16 55 01.01.2020 19(1) and 19(3) 66(2) and 66(4) 01.04.2018 20 68 01.04.2018 21 70 01.04.2018 22 75 01.04.2018 23 76 01.04.2018 24 77 01.04.2018 25 78 01.04.2018 26 83 01.01.2020 27 83A 01.04.2020 28 84 01.01.2020 29 84A 01.04.2020 30 85 01.01.2020 31 87 01.04.2018
(section 59)
Act, No. 10 of 2021 32(1)(b) and 88(1)(d) and 88(3) 01.04.2018 32(3)
32(1)(a) and 88(1) and 88(1A) 01.01.2020 32(2)
33(1) and 90(1) and 90(2) 01.04.2018 33(2)
33(3) and 90(3) and 90(5) 01.04.2020 33(4)
34(1)
93(2) 01.04.2018 35 94 01.04.2019 41 129 01.04.2018 42(1)
139(3) 01.04.2018 44 157 01.04.2018 45(1)
158(1) 01.04.2018 46 159(1) and 159(2) 01.04.2018 48(1), (3), (8)
195 01.04.2018
and (9)
48(2)
195 01.04.2019 48(5)
195 01.01.2020 48(6)
195 01.04.2020 49 201(2)(b) 01.04.2018 50 203 01.04.2018 51(1)(a), (b), subparagraph (1), (1A), (2) and 01.01.2020
and (d)
respectively of paragraph 1
of the First Schedule
Column I
Column II
Column III
Section number
Section number of the principal
Date of of this Act enactment which is amended operation
Act, No. 10 of 2021 51(2)
paragraph 2 of the First Schedule 51(3)
subparagraph (1) of paragraph 3 01.01.2020
of the First Schedule 51(4)(a)
subparagraph (1) of paragraph 4 01.01.2020
of the First Schedule 51(4)(b)
subparagraph (2) of paragraph 4 01.01.2020
of the First Schedule 51(4)(c)
subparagraph 2A of paragraph 4, 01.01.2020
other than items (k), (l) and (ll) of the First Schedule 51(5)(a)
subparagraph (1) of paragraph 5 01.01.2020
of the First Schedule 51(6)
subparagraph (1) and (3) of 01.01.2020
paragraph 7 of the First Schedule 51(8)
subparagraph (1) paragraph 10 01.01.2020
of the First Schedule 51(1)(e)
subparagraph (4) of paragraph 1 01.04.2019
of the First Schedule 51(5)(b)
subparagraph (2) of paragraph 5 01.04.2018
of the First Schedule 51(7)
paragraph 8 of the First Schedule 01.04.2018 51(9)
paragraph 12 of the First 01.04.2020
Schedule
Column I
Column II
Column III
Section number
Section number of the principal
Date of of this Act enactment which is amended operation 01.01.2020
Act, No. 10 of 2021 52(1)(a)
subparagraphs (2), (3), (4) and (6) 01.04.2018
and (b)
of paragraph 1 of the Second
Schedule 53(1)
paragraph (d) of the Third 01.04.2018
Schedule 53(3)
subparagraph (i) and (ii) of 01.04.2018
paragraph (i) of the Third Schedule 53(4)
paragraphs (k) and (l) of the Third 01.04.2018
Schedule 53(8)
paragraph (r) of the 01.04.2018
Third Schedule 53(10)
paragraph (t) of the Third Schedule 01.04.2018 53(3)
subparagraph (iii) of paragraph (i) 01.01.2020
of the Third Schedule 53(6)
paragraph (o) of the Third Schedule 01.01.2020 53(7)
paragraph (oo) of the Third Schedule 01.01.2020 53(10)
subparagraph (ii), (iii) and (iv) of 01.01.2020
paragraph (u) of the Third Schedule 53(10)
paragraph (v) of the Third Schedule 01.01.2020 53(3)
subparagraph (iv) of paragraph (i) 08.04.2020
of the Third Schedule 53(10)
subparagraph (i) of paragraph (u) 01.04.2019
of the Third Schedule 54(2)(b)
subparagraph (4) of paragraph 2 01.04.2018
of the Fourth Schedule 55(1)(a)
subparagraph (c) of paragraph 1 01.04.2019
of the Fifth Schedule
Column I
Column II
Column III
Section number
Section number of the principal
Date of of this Act enactment which is amended operation
Act, No. 10 of 2021 55(2)
paragraph 2, other than 01.01.2020
subparagraph (g), of the Fifth
Schedule 56(1), (2)
paragraphs (2), (3) and (8) of the 01.04.2018
and (3)
Sixth Schedule 56(4)
paragraph 4 of the Sixth Schedule 01.03.2020 57
new section 01.04.2019 58
new section 26.06.2020
Column I
Column II
Column III
Section number
Section number of the principal
Date of of this Act enactment which is amended operation
Act, No. 10 of 2021