13. Section 24 of the principal enactment as amended by Act, No. 24 of 1997, is hereby a amended in subsection (1) of that section as follows :"
| (1) in subparagraph (iii) of paragraph (1) of that subsection by the substitution, for the words "prescribed tax or levy.", of the words "prescribed tax or levy." ; and"; |
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| (2) by the addition at the end of sub-paragraph (iii) of that paragraph, of the following paragraph :"
| | "(iv) input tax under the Goods and Services Tax Act No. 34 of 1996, for the period for which the profits and income are being ascertained in respect of any taxable activity, within the meaning of that Act, carried on by such person, if such person is entitled under that Act, to claim credit for such input tax". | | |
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Sri Lanka Consolidated Acts