20. The following new section is hereby inserted immediately after section 32E, and shall have effect as section 32EE of the principal enactment: "
| 32EE. There shall be deducted from the income tax payable for any year of assessment commencing on or after April 1, 1991, by any individual, not being an individual to whom the provisions of subsection (7) of section 67 apply, whose assessable income for that year of assessment includes profits from employment, an amount equal to one thousand five hundred rupees or the amount of income tax which is attributable to profits from employment, whichever is less. |
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Sri Lanka Consolidated Acts