அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
This Act may be cited as the Inland Revenue
(Amendment) Act, No. 4 of 2023.
(2)
The provisions of this section and sections 2, 4, 7, 8,
9, 11, 13, 15, 16, 19 and 22 of this Act 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.
Section
Section of the principal enactment
Date of of this Act which is amended operation 3 37(1)(b) 01.04.2021 5 84A(1B) 01.01.2023 6 85(4) 01.01.2023 10 113(1)(b), 113(1)(bb), 113(1A), 01.04.2023 113(1B) and 113(1C)
12 135(3), 135(3A) and 135(4) 01.04.2023
Table
Column I
Column II
Column III
150(1)(a), 150(1)(b), 150(1)(c) 01.04.2023
and 150(2A)
17 195 01.04.2018 18
subparagraph (1) of paragraph 4, 01.10.2022
item (d)(iii) of subparagraph (1)
of paragraph 10 and paragraph 13 of the First Schedule 20