8. Section 54 of the principal Act is hereby amended by the insertion, immediately after subsection (6) of that section, of the following new sub-section:-
| " (7) Where an individual arrives in Ceylon in any year of assessment commencing on or after April 1, 1971, and commences to carry on or exercise any employment in that year of assessment, the Commissioner may direct that such individual shall be deemed to have been resident for the whole or a part of the year preceding that year of assessment for the purpose of granting such relief as the circumstances of the case may require. ". |
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Sri Lanka Consolidated Acts