அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 65 of the principal enactment as amended by Act, No. 10 of 2007 is hereby further amended as follows:—
(1)
in subsection (1) of that section, by the insertion immediately after paragraph (b) of that subsection, of the following new paragraphs:—
“(c)
the Api Wenuwen Api Fund established by the Api Wenuwen Api Fund Act, No. 6 of 2008;
(d)
any registered society referred to in paragraph (h) of section 7, during the period referred to in that paragraph;
(e)
any person who is exempt from income tax under section 10 in respect of any dividend received by such person as referred to in that section,”;
Act, No. 9 of 2008
(2)
by the addition immediately after subsection (3) of that section, of the following new subsection:—
“(4) The excess of the aggregate of the deductions made by any resident company under subsection (1), over the tax payable by such company under sub-paragraph (i) of paragraph (b) of subsection (1)
of section 61, shall be remitted to the Commissioner-General within a period of thirty days from the date on which the gross dividend referred to in that subsection, is paid.”.