25. Section 61 of the principal enactment as last amended by Act. No. 37 of 2003. is hereby further amended by the repeal of subsection (1A) of that section, and the substitution therefor of the following subsection:"
| "(1A) Every resident company, (other than a unit trust or mutual fund approved by the Securities and Exchange Commission of Sri Lanka shall deduct from the amount of gross dividend payable to any share holder other than "
| | (a) any company or other body of persons who or which is exempt from income tax under paragraph (a) or paragraph (b) of section 8; | | |
| | (b) any unit trust or mutual fund approved by the Securities and Exchange Commission of Sri Lanka. | | |
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Sri Lanka Consolidated Acts