Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 63 of 1992) - Sect 24

Amendment of section 92A of the principal enactment

24. Section 92A of the principal enactment is hereby amended as follows: "
(1) in subsection (1) of that section, by the substitution, for the proviso to that subsection, of the following
(2) in subsection (2) of that section"
(a) by the substitution, in the proviso to that subsection, for the words and figures, " exceeds five million rupees for any year of assessment commencing on or after April 1, 1991,", of the words and figures " exceeds five million rupees for the year of assessment commencing on April 1, 1991, " ;
(b) by the addition, immediately after the proviso to that subsection, of the following proviso :"


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