2. Amendment of section 3 of the Inland Revenue Act…

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

Section 3 of the Inland Revenue Act, No. 38 of 2000

(hereinafter referred to as the “principal enactment”) as last amended by Act, No. 12 of 2004 is hereby further amended as follows :—

(1)

in paragraph (hh) of that section, by the substitution for the words “gambling ; and” of the words

“gambling ;” ; and

(2)

by the insertion, immediately after paragraph (hh)

of that section, of the following new paragraph :-

“(hhh)

in the case of a non-governmental organization, any sum received by such organization by way of grants, donations or contributions or any other manner on or after April 1, 2005 ; and”.

Read on from s 3