Inland Revenue (Amendment) Act (No. 31 of 1971)

Sri Lanka Consolidated Acts

Amendment of section 82 of the principal Act

11. Section 82 of the principal Act is hereby amended in sub-section (1) of that section as follows:-

(1) by the substitution, for the words " income derived from any source, ", of the words " income from any source, ";

(2) in paragraph (a) of that sub-section, by the substitution, for the words " such accounts, and ", of the words " such accounts, ";

(3) in paragraph (b) of that sub-section, by the substitution, for the words " from that source.'5, of the words " from that source, and "; and

(4) by the insertion, immediately after paragraph (b) of that sub-section, of the following new paragraph:-

	" (c) in the case of profits from employment in respect of a period which has not expired at the time the return is made, be the amount which the person furnishing the return estimates in good faith to be the amount of profits from that source. ".