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16. Amendment of section 32 of the principal enactment

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

Section 32 of the principal enactment as last amended by Act, No. 9 of 2008, is hereby further amended as follows:-

(1)

in subsection (3) of that section-

(a)

by the substitution in paragraph (g), for the words

“Sri Lanka currency for such purchase; and”, of the words “Sri Lanka currency for such purchase;”;

(b)

by the substitution in paragraph (h), for the words and figures “section 161A of this Act.”, of the words and figures “section 161A of this Act;

and”;and

(c)

by the addition immediately after paragraph (h) of that subsection, of the following new paragraph:-

“(i) profits from any employment, other than profits referred to in paragraph (c) of subsection (1)

section 4, from which income tax is deducted by the employer under section 114 and such person being an individual has no other income other than any income referred to in this section as not forming part of assessable income of such individual.”.

(2)

in subsection (5) of that section, by the addition immediately after sub-paragraph (iv) of the proviso to paragraph (a) of that subsection, of the folowing new sub-paragraph:—

“(v) no deduction under this section shall be made from any employment income included in the total statutory income;".

Read on from s 17