7. The following new section Is hereby Inserted Immediately after section 69B , and shall have effect as section 69C, of the principal enactment: "
| 69C. Where, for any year of assessment commencing on or after April 1, 1972, the profits and income of any person Includes-
| | (a) the profits and income from any profession or vocation which he has ceased to carry on or exercise In the year preceding that year of assessment and profits from any . employment which he commenced to carry on or exercise either in the year preceding that year of assessment or In that year of assessment, or | | |
| | (b) profits and income from any profession or vocation which, he ceased; to carry on or exercise In that year of assessment and profits from employment which he commenced to carry on or exercise in that year of assessment, | | |
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Sri Lanka Consolidated Acts