அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 72A of the principal enactment is hereby amended as follows :—
(1)
in subsection (1) of that section, by the substitution for the words “subject to the provisions of this section”, of the words “subject to the provisions of this section:
Provided that for any year of assessment commencing on or after April 1, 2005, the income tax referred to in subsection (1) of this section shall not apply, if the Economic Service Charge paid under the Finance Act, No.11 of 2004, is more that the income tax payable under the provisions of this subsection :
Provided further, if the income tax payable under subsection (1) is more than the Economic Service
Charge paid under the Finance Act, No.11 of 2004, the amount of income tax payable shall be reduced by the Economic Service Charge paid for the same year of assessment.” ; and
(2)
in subsection (3) of that section, by the substitution for the words “against the Economic Service Charge paid by the partnership” of the words “against the