25. Amendment of section 113 of the principal enactment

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

Section 113 of the principal enactment is hereby amended as follows: -

(1)

in subsection (1B) of that section, by the substitution for the words and figures “Subject to subsection (1C),”, of the words and figures

“Subject to subsections (1C) and (1D),”; and

(2)

by the addition immediately after subsection (1C) of that section, of the following new subsection: -

“(1D) With effect from the year of assessment commencing on April 1, 2025, a senior citizen shall file such person’s tax returns either in writing or electronically through a computer system or mobile electronic device.”.

Read on from s 26