21. The following new sections are hereby inserted immediately after section 130 of the principal enactment and shall have effect as section 130A and 130B of that enactment :-
| 130A. Where any tax has been deducted from Partnership any person or partnership in accordance with chargeable the provisions of sections 122A or 122B such With income tax person or partnership, as the case may be, shall be a person or partnership chargeable with income tax. |
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| 130B . For the purposes of this Chapter, any Insertion of new operative Co-operative society registered under the Co- operative Societies Law. No. 5 of 1972. shall principal companies. be deemed to be a company". |
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Sri Lanka Consolidated Acts