15. The following allowances shall be deducted from the assessable expenditure of an assessee for any year of assessment in arriving at his taxable expenditure for that year of assessment: -
| (a) where the assessee is the head of a family, an allowance of eleven thousand rupees in respect of him, an allowance of eight thousand rupees in respect of his wife, and, if he has children or dependent relatives, an allowance of four thousand rupees in respect of each of not more than four of them, and, if he has both children and dependent relatives, an allowance of four thousand rupees in respect of each of not more than four out of the total number of such children and dependent relatives; |
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| (b) where the assessee is the head of a family consisting of him and only one child or dependent relative, an allowance of eleven thousand rupees in respect of him and an allowance of seven thousand rupees in respect of such child or dependent relative; |
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| (c) where the assessee is not included in a family, an allowance of seventeen thousand rupees in respect of him; |
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| (d) where the assessee is a Senator or Member of Parliament, an allowance equal to the amount of any salary and allowance paid by the Government to him in his capacity as such Senator or Member or by virtue of any office held by him in such capacity, in addition to any allowance to which he is entitled under the preceding provisions of this section. |
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Sri Lanka Consolidated Acts