Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Law (No. 30 of 1978) - Sect 25

Amendment of section 46 of the principal enactment

25. Section 46 of the principal enactment is hereby amended by the substitution, for the words " aggregated with the income of his parent ", of the words ' aggregated with the income of his parent: Provided that for each year of assessment commencing on or after April 1, 1975, the preceding provisions of this subsection shall apply as though there were substituted for the expression " age of twenty-five ", the expression " age of twenty-one.'.


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