22. Section 73 of the principal enactment is hereby amended by the repeal of subsection (1A) of that section and the substitution there for of the following subsection :
" (1A) Where the assessable income of an individual deemed to be non-resident under subsection (7) of section 67, consists solely of income from services rendered in Sri Lanka and does not exceed
| | (i) twelve thousand rupees in respect of the year of assessment commencing on April 1, 1980, and for the three years of assessment immediately succeeding that year of assessment; and | | |
| | (ii) eighteen thousand rupees for any year of assessment commencing on or after April 1, 1984, | | |
|
|
|