2. Section 2 of the Income Tax Ordinance, hereinafter referred to as the " principal enactment", is hereby amended as follows : -
| (a) in the definition of " Assistant Commissioner ", by the substitution, for the words " Income Tax ", of the words " Inland Revenue " ; |
|
| (b) in the definition of " authorized representative ", in paragraph (a) of that definition, in sub-paragraph (ii) of that paragraph, by the substitution, for the word "proctor,", of the words " proctor or a member of the Institute of Chartered Accountants of Ceylon," ; |
|
| (c) by the insertion, immediately after the definition of " business ", of the following definition : - |
|
| (d) by the substitution, for the definition of " charitable purpose ", of the following definition : - |
|
| (e) in the definition of " Commissioner "-
| | (i) by the substitution, for the words " and the Deputy ", of the words " a Deputy " ; | | |
| | (ii) by the substitution for the words " Income Tax ", of the words " Inland Revenue " ; | | |
|
|
| (f) in the definition of " Deputy Commissioner "-
| | (i) by the substitution, for the words " the Deputy ", of the words " a Deputy "; | | |
| | (ii) by the substitution, for the words " Income Tax ", of the words " Inland Revenue " ; | | |
|
|
| (g) by the insertion, immediately after the definition of " executor ", of the following definition : -- |
|
| (h) in the definition of " written-down value", by the substitution, for the words " means the residue of the cost to the owner thereof of any plant, machinery or fixtures", of the following : - |
|
|
Sri Lanka Consolidated Acts