15. Section 23A of the principal enactment, as last amended by Act No. 33 of 1971, is hereby further amended as follows: -
| (1) in subsection (1) of that section-
| | (a) by the substitution for paragraph (d) of that subsection, of the following new paragraph -
| | | " (d) income tax for any year of assessment commencing on or after April 1, 1971, but not later than April 1, 1974, shall be computed in accordance with the provisions of Part V of the Second Schedule to this Act;"; and |
|
| | (b) by the addition, at the end of that subsection , of the following new paragraphs: -
| | | " (e) income tax for the year of assessment commencing on April 1, 1975, shall be computed in accordance with the provisions of Part VI of the Second Schedule to this Act; and |
| (f) income tax for any year of assessment commencing on or after April 1, 1970, shall be computed in accordance with the provisions of Part VII of the Second Schedule to this Act." ; |
|
|
|
| (2) by the repeal of the subsection (4) of that section and the substitution therefor of the following new subsection : -
| | " (4) For the purposes of the computation of the income tax payable for any of assessment commencing on or after April 1, 1969, on the taxable income of any person who is the head of a family, the first slab of Rs. 1,800 and the second slab of Us. 1,800 specified in Part IV or Part V or Part VI or Part VII whichever Part is applicable to that year of assessment, of the Second Schedule to this Act shall-
| | | (a) if such family consists of-
|
| (b) if such family consists of-
|
| (c) if such family consists of-
|
|
|
|
|
Sri Lanka Consolidated Acts