அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 107 of the principal enactment, as last amended by the Act, No. 8 of 2014 is hereby further amended by the repeal of paragraph (aa) of subsection (3) of that section and the substitution therefor, of the following new paragraph:-
“(aa) “approved accountant” for any year of assessment commencing on or after April 1, 2014 means:
(i)
an accountant who is a member of the
Institute of Chartered Accountants of Sri
Lanka; or
(ii)
an accountant who is a fellow member of the
Association of Accounting Technicians of
Sri Lanka incorporated under the Companies
Act, No. 07 of 2007 in relation to any person other than a company, or any partnership where the turnover of the business of such person or partnership for the year does not exceed five hundred million rupees;”.