11. The expenditure of an assessee shall be deemed to include the following: -
| (a) Any expenditure incurred by any person other than the assessee in respect of any obligation or personal requirement of the assessee or any member of the assessee's family which, but for the expenditure having been incurred by that person, would have been incurred by the assessee or such member and would be part of the assessable expenditure of the assessee. |
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| (b) Any donation or benefit made or provided by any person other than the assessee to, and enjoyed by, the assessee or any member of the assessee's family, the expenditure incurred in making or providing the donation or benefit being expenditure which, if incurred by the assessee or such member, would be part of the assessable expenditure of the assessee. |
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| (c) The rental value of any house owned and used for occupation by the assessee or any member of his family, or provided free of rent by any other person for and used for occupation by the assessee or any member of the assessee's family. |
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| (d) The rental value of any place of residence pro- vided free of rent for the assessee by his employer. |
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| (e) Where a place of residence is provided for the assessee by his employer at a rent less than the rental value of that place of residence, the excess of such rental value over such rent, |
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Sri Lanka Consolidated Acts