7. Section 44 of the principal Act is hereby amended as follows:-
| (1) in sub-section (2) of that section by the substitution, for the words " Where in the case of " of the words and figure " Subject to the provisions of sub-section (2B), where in the case of "; |
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| (2) by the insertion, immediately after sub-section (2) of that section, of the following new subsections:-
| | " (2A) Where in the case of a married woman the marriage ceases to subsist or is deemed not to subsist during any year of assessment commencing on or after April 1, 1971,-
| | | (a) the provisions of Chapter V shall apply only to such part of the wife's assessable income for that year of assessment as bears to the whole of such income the same proportion as the number of days during which the marriage subsists in that year of assessment bears to the total number of days in that year of assessment; |
| (b) the provisions of Chapter VII shall apply only to such part of the wife's net wealth for that year of assessment as bears to the whole of such net wealth the same proportion as the number of days during which the marriage subsists in that year of assessment bears to the total number of days in that year of assessment; and |
| (c) such part of her assessable income for that year of assessment to which the provisions of paragraph (a) do not apply and such part of her net wealth for that year of assessment to which the provisions of paragraph (b) do not apply shall be assessed on her separately and the provisions of this Act as to collection and recovery shall apply to her accordingly. |
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| | (2B) Where in the case of a married woman the marriage ceases to subsist or is deemed not to subsist during the year preceding any year of assessment commencing on or after April 1, 1971, she shall, notwithstanding anything in any other provisions of this Act, be assessed separately for that year of assessment on her assessable income in respect of income tax and on her net wealth in respect of wealth tax and the provisions of this Act as to collection and recovery shall apply to her accordingly. ";. | | |
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| (3) in sub-section (4) of that section, by the substitution, for the words " Where in the case of ", of the words and figure " Subject to the provisions of sub-section (4B), where in the case of "; and |
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| (4) by the insertion, immediately after sub-section (4) of that section, of the following new sub-sections:-
| | "(4A) Where in the case of a married woman the marriage takes place on or after the first day of April in any year of assessment commencing on or after April 1, 1971, she shall, if prior to the date of marriage she was an individual not included in a family, be assessed separately for that year of assessment on her assessable income in respect of income tax and on her net wealth in respect of wealth tax, and the provisions of this Act as to collection and recovery shall apply to her accordingly. | | |
| | (4B) Where in the case of a married woman the marriage takes place on a date within the year preceding any year of assessment commencing on or after April 1, 1971, the entirety of her assessable income and net wealth for that year of assessment shall be aggregated with that of her husband and she shall not be assessed separately in respect of her income or wealth. ". | | |
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Sri Lanka Consolidated Acts