Sri Lanka Consolidated Acts

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Finance Act (No. 65 of 1961) - Sect 32

Non-application of this Part to the emoluments of certain persons. [ 7, 9 of 1963.]

32. The succeeding provisions of this Part shall not apply to emoluments which are exempt from income tax under section 7 of the Income Tax Ordinance or under any Double Taxation Relief Agreement made between the Government of Ceylon and the Government of any other country.

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