அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 30 of the principal enactment is hereby amended in subsection (1) of that section as follows :—
(1)
by the repeal of paragraph (a) of that subsection and the substitution of the following paragraph therefor :—
“(a)
and allowance of —
(i)
one hundred and forty four thousand rupees, in respect of every year of assessment commencing prior to April 1, 2002; or
(ii)
two hundred and forty thousand rupees, in respect of every year of assessment commencing on or after April 1, 2002 ; ”;
(2)
by the insertion immediately after the first proviso to that subsection of the following :—
“Provided further, that any person who makes a declaration under section 2 of the Inland Revenue (Special
Provisions) Act, No. 7 of 2002, shall not, in ascertaining his taxable income, be entitled to deduct any allowance under paragraph (b) on any investment or expenditure made or incurred relating to any investment made in such declaration.”.