Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 16 of 1985) - Sect 16

Amendment of section 29 of the principal enactment

16. Section 38 of the principal enactment is hereby amended by the addition immediately after subsection (5) of that section of the following subsection :-
"(6) For the purposes of subsection (4) and subsection (5), the assessable income of an individual shall be . deemed to include such part of his income as is exempt from income tax under paragraph (d) 01 section 11. ".

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