அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
The First Schedule to the principal enactment amended by Act, No. 8 of 2001 is hereby further amended as follows :—
(1)
In Part I of that Schedule by the substitution for the words and figures “referred to in Part II” of the words and figures “referred to in Part II for any year of assessment commencing prior to April 1, 2002” ;
(2)
by the insertion immediately after Part I of that
Schedule of the following Part :—
“PART 1A
Individuals other than those referred to in Part II, for any year of assessment commencing on or after
April 1, 2002
On the first Rs. 180,000 of the taxable income 10 per centum
Inland Revenue (Amendment)
On the next Rs. 180,000 of the taxable income 20 per centum on the balance 35 per centum” ;
(3)
In Part III of that Schedule by the substitution for the words and figures “subsection (2) of section 32”, of the words and figures “subsection (2) of section 32 for every year of assessment commencing prior to April 1, 2002” ; and
(4)
by the addition at the end of that Schedule, of the following :—
“PART
IIIA
The rate of income tax applicable to certain profits from employment specified in subsection (2) of section 32, for any year of assessment commencing on or after April 1, 2002—