Inland Revenue (Amendment) Act 2026 · As enacted
1. Short title and the date of operation
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
This Act may be cited as the Inland Revenue
(Amendment) Act, No. 11 of 2026.
The provisions of this Act, other than the provisions of sections referred to in subsection (3) of this section, shall come into operation on the date on which the Bill becomes an Act of Parliament.
The provisions of this Act specified in Column I of the Table below which amend the provisions of the Inland
Revenue Act, No. 24 of 2017 (hereinafter referred to as the
“principal enactment”) specified in Column II of that Table, shall come into operation or be deemed to have come into operation, as the case may be, on the respective dates as specified in Column III of that Table.
Table
Column I
Column II
Column III
Section of this Act
Section of the principal enactment which is amended
Date of operation 2 8 01.04.2024 3 10(2A) 08.05.2023 5 52 01.04.2025 6 52A 01.04.2025 7 59(1A) and (2) 01.04.2025
Column I
Column II
Column III
Section of this Act
Section of the principal enactment which is amended
Date of operation 8 68(3) 01.04.2025 9 69(1)(d), (1A) and (2A) 01.04.2025 10 72(3) 01.04.2018 11 79(1), (2) and (3) 01.04.2025 12(1)(b)
84(2)(b) 01.04.2026 12(2)(c)
84(3)(f) 01.04.2025 16 90(3) and (6) 01.04.2026 17 91(1), (3), (4), (5) and (6) 01.04.2026 18 92(1) 01.04.2026 19 94(1) 01.04.2025 21 96A 01.01.2024 35 203(6) 31.03.2025 36
Item (b) of sub-paragraph (2B) of paragraph 4 of the First Schedule 01.04.2022 37
Sub-paragraphs (1A) and (2A) of the Second Schedule 01.04.2026 38
Paragraph (a)(iv) of the Third
Schedule 01.04.2018 38
Paragraphs (i)(ii), (s) and (ttt) of the Third Schedule 01.04.2025 40
Fifth Schedule 01.04.2025 41
Sixth Schedule 01.04.2024