15. Section 30 of the principal enactment is hereby amended in subsection (2) of that section, by the substitution, for the proviso thereto, of the following proviso: -" Provided that the taxable income of a charitable institution for any year of assessment shall be the assessable income of that institution for that year of assessment after deducting therefrom, the aggregate of
| (a) any allowance to which such institution is entitled to under section 31 ; and |
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| (b) an allowance of twelve thousand rupees.". |
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Sri Lanka Consolidated Acts