19. Amendment of section 59B of the principal enactment

Section 59B of the principal enactment as last amended by Act, No. 8 of 2014 , is hereby further amended in paragraph (b) of subsection (2) of that section as follows:-

in sub-paragraph (ii) of that paragraph, for the words and figures “being any year of assessment commencing on or after April 1, 2013 does not exceed five hundred million rupees;”, of the words and figures “ being any year of assessment commencing on or after April 1, 2013, but prior to April 1, 2015 , does not exceed five hundred million rupees;”; and

by the addition immediately after sub-paragraph (ii)