17. *
| (1) Subject as hereinafter provided, income tax shall he charged, for each year of assessment commencing on or after the first day of April, 1963, on the taxable income for that year of any such person or Government as is referred to in the First Schedule to this Act at the appropriate rates specified in that Schedule. |
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| (2) That part of the First Schedule to this Act relating to non-resident individuals shall, in its application to an individual who is non-resident for a portion of the year preceding any year of assessment, have effect as if each of the sums specified in that part were reduced in the proportion which the number of days during which he is non-resident bears to the number of days in that year of assessment. |
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| (3) Where, in consequence of the inclusion in the statutory Income of an individual of-
| | (a) a sum received in commutation of pension, or | | |
| | (b) a sum refunded under section 48 (1) or section 49 of the Widows' and Orphans' Pension Fund Ordinance or under any regulation relating to any Widows' and Orphans' Pension Fund or Scheme established for the Local Government Service which corresponds to the said section 46 (1) or section 49, or | | |
| | (c) a sum received as a retiring gratuity, or | | |
| | (d) a sum paid to him, at the time of his retirement from any employment, from a provident fund approved by the Commissioner other than such part of that sum as represents his contributions to that provident fund made after April 1, 1954, | | |
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* The amendment made in section 17 by subsection (1) of section 10 of Act No. 18 of 1965, shall in so far as it relates to section 69 be deemed to have come into force on March 30, 1963-See section 10 (2) of Act No. 18 of 1965. |
Sri Lanka Consolidated Acts