Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 4 of 1963) - Sect 22

Units and fractions of units. [ 3, 12 of 1964]

22. For the purposes of the computation of the income tax payable for the year of assessment ending on March 31. 1964-
(a) the head of a family shall be deemed to be one and half units;
(b) the wife of the head of a family shall be deemed to be one-half of a unit;
(c) a child, or a dependent relative, who is included in a family shall be deemed to be one-half of a unit; and
(d) an individual who is not included in a family shall be deemed to be one and a half units.

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