அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 8 of the principal enactment as last amended by Act, No. 8 of 2014 is hereby further amended in subsection (1) of that section as follows:-
(1)
by the substitution in paragraph (x) of that subsection for the words “for that year of assessment.”, of the words “for that year of assessment; and”; and
(2)
by the addition immediately after paragraph (x) of that subsection, of the following new paragraph:-
“(y) benefit from provision of any loan by the employer free of interest or at a subsidised rate of interest, if such loan is provided not out of funds borrowed for that purpose. ” .