Sri Lanka Consolidated Acts

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Income Tax (Amendment) Act (No. 4 of 1963) - Sect 21

Amendment of section 24 of the principal enactment. [ 17, 13 of 1959.]

21. Section 24 of the principal enactment is hereby amended by the addition, at the end of that section, of the following new subsection : -
" (4) Any reference in this section to a period of subsistence of a marriage in any year of assessment commencing on or after April 1, 1958, shall be construed to mean a reference to such period in the year preceding that year of assessment." .

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