32. Section 105 of the principal enactment is hereby amended as follows :"
| (1) in subsection (1) of that section , by the substitution enactment for the words "any person is liable to pay", and of the words "shall be paid by such person", and of the words "on him", of the words "any person or partnership is liable to pay", and of the words "shall be paid by such person or partnership" and of the words "on him or it" respectively ;"; |
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| (2) by the repeal of subsection (2) of that section, and the substitution therefore of the following subsection :"
| | "(2) The quarterly instalment of a tax payable by any person or partnership for any year of assessment shall be one-quarter of the tax payable by him or it for that year of assessment."; | | |
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| (3) by the repeal of subsection (3) of that section, and the substitution therefore of the following subsection :"
| | "(3) Notwithstanding anything contained in subsection (1) and subsection (2) of this section, the entirety of the tax payable"
| | | (a) by any company resident in Sri Lanka under paragraph (b) and paragraph (bb) of subsection (1) of section 53 or under section 60, in respect of dividends distributed by such company; or |
| (b) by any company not resident in Sri Lanka under paragraph (c) of subsection (1) of section 57, in respect of remittances made by such company. |
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Sri Lanka Consolidated Acts