அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 53 of the principal enactment is hereby amended as follows: -
(1)
in subsection (1) of that section, by the substitution for the words “a partnership”, of the words and figures “prior to January 1, 2020, a partnership”;
(2)
by the insertion immediately after subsection (1) of that section, of the following new subsection: -
“(1A) Every partnership shall be liable to pay income tax with effect from January 1, 2020 at the rate provided for in paragraph 2 of the First Schedule to this Act, separately from its partners.”;
(3)
in subsection (9) of that section, by the substitution for the words “The precedent partner”, of the words and figures “Prior to January 1, 2020, the precedent partner”;
(4)
by the addition immediately after subsection (9) of that section, of the following new subsection: -
“(10) Each partner in a partnership shall be responsible for performing any duty or obligation
Act, No. 10 of 2021
imposed by this Act on the partnership in relation to its income tax payable.”.