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

Sri Lanka Consolidated Acts

Amendment of section 11 of the principal enactment

4. Section 11 of the principal enactment is hereby amended as follows :-

(a) in paragraph (c) of that section by the substitution for the words" within one year thereafter." of the words" within one year thereafter; "; and

(b) by the insertion immediately after paragraph (c) of that section, of the following paragraph:

	" (d) such part of the income of any individual for any year of assessment commencing on or after April 1, 1985, as consists of the aggregate of the gross dividends, not exceeding twelve thousand rupees received by such individual. ".