21. Amendment’ of section 54 of jhe. princip. enactment,
ප්රතිචාර සහ සහායනිල ඉංග්රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.
Section 54-of the’principal enactment is hereby amended by the ‘repeal of paragraph (f) of subsection (1)
of that section and ‘the
- substitution, of the following paragraph therefor
:—
:
“ (f) if the value of such eit, or if more than one gift
1s made >
@uring the year of assessment, the aggregate value of such’ gifts, does not exceed—
{i) two thousand rupees, in the case of a gift or gifts made in the year of assessment commencing on.April,
1, 1979 or: any one of the’next four succeeding years of
. agseSsment; and =.
Cooay
: five’ thousand. xupees, in the case of a gift or
Sifts. made in any year of assessment
" commencing on or after April 1, 1984." ©.
Amendment of section 73 of the principal enactment.
22., Section. 73 of the principal enactment is hereby amended by the repeal of subsection (14) of that section and, the substitution therefor of the following subsection :~-
“ €1a4) Where the assessable income of an individual deemed to be non-resident under subsection (7)
of section 67, consists solely of income from services rendered in Sri Lanka and does not exceed—..
coo
:
oO twelve thousamd rupees in respect of the
%
. year. of
. assessment commencing on
April 1, 1980, and for the three years of assessment immediately succeeding. that year of assessment
; and
eighteen thousand rupees for any-year of assessment, SpeamendDg: on or. after such income shall not, Be taxable,”,