නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 107 of the principal enactment is hereby amended in subsection (1) of that section as follows :—
(1)
by the insertion immediately after paragraph (a) of that subsection, the following new paragraph :—
“(aa)
any individual who after April 1, 2004—
(i)
receives remuneration in excess of twenty five thousand rupees per month or three hundred thousand rupees per year,
Inland Revenue (Amendment)
(ii)
is a director or non-executive director to whom any payment is made or is due by or from such employer or who receives any other benefit as an employee or in any other capacity;
(iii)
falls within paragraph (b) of section 9
and who is in receipt of any remuneration not paid out of the
Consolidated Fund directly or through the funds received from the
Consolidated Fund; or”; and
(2)
by the substitution for the words and figures “not later than July 1, 2000,”, of the words and figures
“not later than July 1, 2000 and in respect of paragraph (aa) above, not later than December 1,