10. Section 81 of the principal Act is hereby amended by the insertion, immediately after subsection (2) of that section, of the following newsub-sections:-
| " (3) Nothing in sub-section (1) shall be deemed to require any individual resident in Ceylon to give notice to the Commissioner under that sub-section in respect of his income for any year of assessment commencing on or after April 1, 1971,-
| | (a) if such income consists-
| | | (i) only of profits from an employment carried on or exercised by him and which do not exceed twelve thousand rupees for that year of assessment; or |
| (ii) only of profits from an employment carried on or exercised by his spouse and which do not exceed twelve thousand rupees for that year of assessment; or |
| (iii) only of profits from an employment carried on or exercised by him and from an employment carried on or exercised by his spouse and the aggregate of which does not exceed twelve thousand rupees for that year of assessment; or |
| (iv) of such profits from employment not exceeding twelve thousand rupees as are referred to in sub-paragraphs (i), (ii) or (iii), and of profits and income not exceeding six hundred rupees from any source other than a trade, business, profession or vocation and assessable for that year of assessment; and |
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| | (b) if the employer of that individual has commenced to deduct in accordance with the provisions of Chapter XIIIA the income tax payable on the profits from employment of that individual for that year of assessment; and | | |
| | (c) if such individual is not chargeable with wealth tax or gifts tax for that year of assessment. | | |
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| (4) Notwithstanding the provisions of sub-section (1), for the year of assessment commencing on April 1, 1971, notice under that sub-section shall be given within a period of nine months after the commencement of that year of assessment.". |
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Sri Lanka Consolidated Acts