Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 31 of 1971) - Sect 6

Amendment of section 17 of the principal Act

6. Section 17 of the principal Act is hereby amended by the insertion, immediately after subsection (3) of that section, of the following new subsection: -
" (4) Notwithstanding anything contained in any other provisions of this Act, where the profits from employment of any individual arising during the period from April 1, 1970, to September 30, 1971, include a sum specified in section 3 (4) (a) (ii), such sum shall be deemed to be profits arising on October 1, 1971.".

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