25. Section 97 of the principal enactment is hereby amended by the insertion immediately after subsection (2) of that section of the following subsection :-
| " (3) Notwithstanding anything contained in sub-section (1) and subsection (2) of this section, the entirety of the tax payable by any company resident in Sri Lanka under paragraph (b) of subsection (1) of section 33 in respect of dividends distributed by such company in any year of assessment, commencing on or after April 1, 1985, shall be paid on or before the thirtieth day succeeding the date of distribution of such dividends. ". |
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Sri Lanka Consolidated Acts