7. Section 19 of the principal enactment is hereby repealed and the following new section substituted therefore:-
| 19.
| | (1) Where, according to a return of income furnished under this Act by a resident individual in respect of any year of assessment, he had a wife and no child or dependent relative in the year preceding that year of assessment, then. for the purpose of the computation of the income tax in respect of them for such year of assessment, they shall be-deemed to be a family, and such individual shall be deemed to be the head of such family. | | |
| | (2) Where, according to a return, of income furnished under this Act by a resident individual in respect of any year of assessment, he had a wife and any child (other than a child who is in receipt of income which is entirely occupational income) or dependent relative in the year preceding that year of assessment, then, for the purpose of the computation of the income tax in respect of them for such year of assessment, they shall be deemed to be a family, and such individual shall be deemed to be the head of such family. | | |
| | (3) Where, according to a return of income furnished under this Act by a resident individual other than an individual referred to in subsection (1) or subsection (2) in respect of any year of assessment, such individual had. any child (other than a child who is in receipt-of income which is entirely occupational income) or dependent relative in the year preceding that year of assessment, then for the purpose of the computation of the income tax in respect of them for such year of assessment such individual and child or dependent relative shall he deemed to be a family, and such individual shall be deemed to be the head of such family.". | | |
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Sri Lanka Consolidated Acts