அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 107 of the principal enactment as last amended by Act, No.8 of 2012 is hereby further amended in subsection (3) of that section as follows:-
(a)
by the substitution in paragraph (a) of that subsection, for the words “ “approved accountant”
means –”, of the words “ “approved accountant”
for any year of assessment commencing prior to
April 1, 2014 means -”;
(b)
by the insertion immediately after paragraph (a) of that subsection, of the following new paragraph:-
“(aa)
“approved accountant” for any year of assessment commencing on or after April 1, 2014 means an accountant who is a member of the Institute of Chartered
Accountant of Sri Lanka;”; and
(c)
by the substitution in paragraph (b) of that subsection, for the words “commercial practices and accounting standards;”, of the words “commercial practices and accounting standards and the operational profits calculated in accordance with the Sri Lanka Financial Reporting Standards;”.