அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 94 of the principal enactment is hereby amended as follows: -
(1)
in subsection (1) of that section –
(a)
in paragraph (c) of that subsection, by the substitution for the word and figures “section 82.”, of the words and figures “section 82; or”; and
(b)
by the addition immediately after paragraph (c) of that subsection, of the following new paragraph: -
“(d) an individual referred to in paragraph (c) of this subsection, whose interest income for the year of assessment does not exceed five thousand rupees.”; and
(2)
by the insertion immediately after subsection (2) of that section, of the following new subsection: -
“(2A) Notwithstanding the provisions of subsection (1), any person carrying on a
Business of Strategic Importance as approved under the provisions of the Colombo Port
City Economic Commission Act, No. 11 of 2021 shall file a tax return in the form and manner specified by the Commissioner-General.”.