Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 28 of 1979) - Sect 46

Aggregation of the wealth of a child with that of his parent

46. The wealth for an year of assessment of a child of a resident individual shall be aggregated with and deemed to form part of the wealth of -
(a) his father, if the marriage of his parent subsists in that year of assessment, or
(b) the parent who maintains him and with whom he lives in that year of assessment, if the marriage of his parent does not subsist in that year of assessment.

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