23A.
| (1) In respect of individuals to whom this Chapter applies-
| | (a) income tax for the year of assessment ending on March 31, 1965, shall be computed in accordance with the appropriate provisions of Part II of the Second Schedule to this Act, and | | |
| | (b) income tax for any year of assessment commencing on or after April 1, 1965, shall be computed in accordance with the appropriate provisions of Part III of the Second Schedule to this Act. | | |
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| (2)
| | (a) For the purposes of the computation of the income tax payable for the year of assessment ending on March 31, 1965, on the taxable income of 3ny person who is the head of a family and whose assessable income for that year of assessment exceeds Rs. 15,000, the first slab of Rs. 4,000 specified in item (A) of Part II of the Second Schedule to this Act shall be increased-
| | | (i) if he has a wife, by Rs. 3,000 in respect of the wife, and |
| (ii) if he has one or more children and dependent relatives or one or more children or dependent relatives, by Rs. 1,500 in respect of each of not more than four of the total number of such children and dependent relatives or such children or dependent relatives, as the case may be. |
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| | (b) For the purposes of the computation of the income tax payable for the year of assessment ending on March 31, 1965, on the taxable income of any person who is the head of a family and whose assessable income for that year of assessment does not exceed Rs. 15,000, the second slab of Rs. 3,000 specified in item (B) of Part II of the Second Schedule to this Act shall be increased-
| | | (i) if he has a wife, by Rs. 3,000 in respect of the wife; |
| (ii) if he has one or more children and dependent relatives or one or more children or dependent relatives, by Rs. 1,500 in respect of each of not more than four of the total number of such children and dependent relatives or such children or dependent relatives, as the case may be. |
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| (3) For the purposes of the computation of the income tax payable for any year of assessment commencing on or after April 1, 1965, on the taxable income of any person who is the head of a family, the first slab of Rs. 3,000 and the second slab of Rs. 3,000 specified in paragraph (A) of Part III of the Second Schedule to this Act shall be increased-
| | (i) if he has a wife, by Rs. 1,000 in respect of the wife, and | | |
| | (ii) if he has one or more children who are not in receipt of any occupational income and dependent relatives, or one or more children who are not in receipt of any occupational income or dependent relatives, by Rs. 500 in respect of each of not more than four of the total number of such children and dependent relatives or such children or dependent relatives, as the case may be. | | |
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Sri Lanka Consolidated Acts