44.*
| (1) The assessable income of the wife of any non-resident individual for any year of assessment shall be deemed to be part of the assessable income of her husband for that year.[ * The amendments made in section 44 by subsection (1) of section 21 of Act No. 18 of 1965 shall be deemed to have come into force on March 30, 1963.-See section 21 (2) of Act No. 18 of 1965.] |
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| (2) Where in the case of a married woman the marriage subsists during part only of a year preceding any year of assessment,-
| | (a) the provisions of Chapter V shall apply only to such part of the wife's assessable income for that year of assessment as bears to the whole of such income the same proportion as the number of days in that year of assessment during which the marriage subsists bears to the total number of days in the year preceding that year of assessment; | | |
| | (b) the provisions of Chapter VII shall apply only to such part of the wife's net wealth for that year of assessment as bears to the whole of such wealth the same proportion as the number of days in that year of assessment during which the marriage subsists bears to the total number of days in the year preceding that year of assessment; | | |
| | (c) the aforesaid provisions shall not apply to any source of profits or income or net wealth, as the case may be, which is not a source of profits or income or net wealth of the wife during that part of the year for which the marriage subsists. | | |
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| (3) Where the husband is resident and the wife is non-resident during the whole or any part of the year preceding any year of assessment, the assessable income or net wealth of the wife for that year of assessment shall, for the purposes of this section, be determined as though she were resident during the whole of that preceding year, or that part of that preceding year, as the case may be. |
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| (4) Where in the case of a married woman, the marriage is on a date after the first day of April in the year preceding any year of assessment or the marriage subsists for part only of that preceding year, then, as the case may be, she shall-
| | (a) for such period of the preceding year commencing on the first day of April and ending on the date of the marriage, if prior to that date she was an individual not included in a family, or | | |
| | (b) for such period in that preceding year during which the marriage does not subsist, | | |
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| (5) For the purposes of this section, a marriage shall not be deemed to subsist if the wife is living apart from her husband under the decree of a competent court or a duly executed deed of separation, or if the husband and wife are in fact separated in such circumstances that the separation is likely to be permanent. |
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| (6) Where under subsection (5) a marriage is not deemed to subsist, the allowance under section 21 in respect of any child shall,-
| | (a) if the spouses are living apart under the decree of a competent court or a duly executed deed of separation and the cost of maintaining that child is required by that decree or deed to be borne wholly by one spouse, be granted to that spouse, | | |
| | (b) if that child is a step-child of one spouse, be granted to the other spouse, | | |
| | (c) if that child is a child authorized by an adoption order made under the Adoption of Children Ordinance to be adopted by one spouse, be granted to that spouse, and, if that child is a child authorized by such an adoption order to be adopted by the two spouses jointly, be apportioned equally to the two spouses, and | | |
| | (d) in any other case, be apportioned equally to the two spouses. | | |
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| (7) Where a marriage is dissolved, the allowance under section 21 in respect of any child by such marriage shall-
| | (a) if the child is maintained solely by one parent, be granted to that parent, and | | |
| | (b) if the child is maintained by both parents, be apportioned equally to the two parents. | | |
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Sri Lanka Consolidated Acts