30.
| (1) The taxable income of an individual who is resident in Sri Lanka in any year of assessment shall be his assessable income for that year of assessment after deducting therefrom the aggregate of -
| | (a) an allowance of twelve thousand rupees, and | | |
| | (b) any allowance to which he is entitled under section 31: | | |
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| (2) The taxable income of any person, other than a resident individual, for any year of assessment shall be his assessable income for that year of assessment after deducting therefrom any allowance to which he is entitled under section 31: |
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Sri Lanka Consolidated Acts