Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsLimits for the levy of the National Development Tax
| 34. Where in consequence of the levy of the National Development Tax for any month the emoluments of any employee subject to the National Development Tax fall below three hundred rupees for that month, then the amount leviable as National Development Tax for that month in respect of that employee shall be the difference between the amount of his emoluments and three hundred rupees, |