16. Amendment of Section 106 of the principal enactment

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

Section 106 of the principal enactment as amended by Act, No. 10 of 2007 is hereby further amended as follows :—

(1)

in subsection (1) of that section :—

(a)

by the substitution for the words “thirtieth day of September”, of the words “thirtieth day of November”; and

(b)

by the repeal of paragraph (a) of the proviso to that subsection and the substitution therefor of the following paragraph:—

“(a) profits from employment as specified in section 4 and chargeable with income tax, does not exceed—

(i)

rupees four hundred and twenty thousand, where such year of assessment is any year of assessment ending on or before

March 31, 2009; or

(ii)

rupees one million, where such year of assessment is any year of assessment commencing on or after

April 1, 2009, and income tax under Chapter XIV has been deducted by the employer on such profits from employment;”; and

(2)

in subsection (2) of that section, by the substitution for the words “on or before September 30”, of the words “on or before the thirtieth day of

November”.