Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 40 of 1981) - Sect 19

Amendment of section 73 of the principal enactment

19. Section 73 of the principal enactment is hereby amended by the insertion, immediately after subsection (1) of that section, of the following new subsection:
(1A) Where the assessable income for any year of assessment commencing on or after April 1, 1980, of an individual deemed to be non-resident under subsection (7) of section 67, consists solely of income from services rendered in Sri Lanka and does not exceed twelve thousand rupees, such income shall not be taxable. ".

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