13. Section 32EEE of the principal enactment is hereby amended in subsection (1) of that section as follows :-
| (1) in paragraph (c) of that subsection on by the substitution for the words and figures "any year of assessment commencing on or after April 1, 1995 of the words and figures " the year of assessment commencing on April 1,1995," ; and |
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| (2) by the addition immediately after paragraph (c) of that subsection of the following paragraph :-
| | "(d) where such year of assessment is any year of assessing commencing on or after April 1, 1996 and whore for that year of assessment the amount of the relevant profits from employment of such individual-
| | | (i) does not exceed one hundred and forty-four thousand rupees an amount equal to- |
| (ii) exceeds one hundred and forty four thousand rupees but does not exceed one hundred and fifty thousand rupees an amount equal to- |
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| three thousand two hundred and forty eight rupees reduced by fifty four centum of the excess of the relevant profits from employment of such individual for that year of assessment over one hundred and forty -four thousand rupees, or |
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Sri Lanka Consolidated Acts