அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
This Act may be cited as the Inland Revenue
(Amendment) Act, No. 11 of 2026.
(2)
The provisions of this Act, other than the provisions of sections referred to in subsection (3) of this section, shall come into operation on the date on which the Bill becomes an Act of Parliament.
(3)
The provisions of this Act specified in Column I of the Table below which amend the provisions of the Inland
Revenue Act, No. 24 of 2017 (hereinafter referred to as the
“principal enactment”) specified in Column II of that Table, shall come into operation or be deemed to have come into operation, as the case may be, on the respective dates as specified in Column III of that Table.
Table
Column I
Column II
Column III
Section of this Act
Section of the principal enactment which is amended
Date of operation 2 8 01.04.2024 3 10(2A) 08.05.2023 5 52 01.04.2025 6 52A 01.04.2025 7 59(1A) and (2) 01.04.2025
Column I
Column II
Column III
Section of this Act
Section of the principal enactment which is amended
Date of operation 8 68(3) 01.04.2025 9 69(1)(d), (1A) and (2A) 01.04.2025 10 72(3) 01.04.2018 11 79(1), (2) and (3) 01.04.2025 12(1)(b)