16. Section 44 of the principal Act is hereby amended as follows: -
| (1) by the insertion, immediately after sub-section (1) of that section, of the following sub- section :
| | "(1A) The net wealth of the wife of any non-resident individual for any year of assessment shall be deemed to be part of the net wealth of her husband for that year."; | | |
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| (2) in sub-section (2) of that section-
| | (a) in paragraph (a) of that sub-section, by the substitution, for the words "as the number of days in that year of assessment during which the marriage subsists bears", of the words "as the number of days in the period during which the marriage subsists in the year preceding that year of assessment bears", and | | |
| | (b) in paragraph (b) of that sub-section, by the substitution, for the words " as the number of days in that year of assessment during which the marriage subsists bears ", of the words " as the number of days in the period during which the marriage subsists in the year preceding that year of assessment bears "; and | | |
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| (3) in sub-section (3) of that section, by the substitution, for the expression "for the purposes of this section, ", of the expression "for the purposes of this Act,". |
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Sri Lanka Consolidated Acts