Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAmendment of section 38 of the principal enactment
| 19. Section 38 of the principal enactment is hereby amended in subsection (4) of that section, by the substitution, for the words "shown on such statement.", of the words " shown on such statement: Provided that, where such person is not a resident person, he shall not be entitled to deduct, from the tax payable by him, the advance company tax shown on such statement.". |