13. Section 122 of the principal enactment as amended by Act No. 10 of 2002 is hereby further amended by the repeal section 122 of the principal subsection (2)of that section and the substitution therefore of the following subsection :-
| "(2) Livery bank or financial institution or any company which issues any debt security, which deducts income tax in accordance with the provisions of subsection (1), or subsection (1) of section 122A, or subsection (1) of section 122B respectively, from any interest paid or credited or deemed to be credited by it to any person or partnership, as the case may be shall issue to such person or partnership a statement setting out the following particulars :-
| | (a) the gross amount of the interest paid or credited or deemed to be credited ; | | |
| | (b) the rate of tax and the amount of tax deducted ; | | |
| | (c) the net amount of interest actually paid". | | |
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Sri Lanka Consolidated Acts