Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAmendment of section 119 of the principal enactment
| 37. Section 119 of the principal enactment is hereby amended by the substitution for the words "to have been deducted: of the words "to have been deducted : Provided however, for any year of assessment commencing on or after April 1, 2004. such employee shall be entitled to set off the tax deducted under this Chapter on the basis of a tax deduction certificate, if the income from which such income tax has been deducted forms part of his total statutory income for that year of assessment.''. |