Sri Lanka Consolidated Acts

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Personal Tax Act (No. 14 of 1959) - Sect 35

Taxable wealth and assessable expenditure of married woman

34. The provisions of section 24 of the Income Tax Ordinance shall apply as if such provisions were provisions of this Act and refer to taxable wealth and assessable expenditure, and Personal Tax instead of to assessable income or income, and income tax, and as if the references to " source of profits or income " in paragraph (b) of the proviso to subsection (1) of the said section 24 were references to " taxable wealth or assessable expenditure", and as if the reference to " allowance under paragraph (d) of subsection (1) of section 18 in subsection (3) of the said section 24 were a reference to the allowance under section 15 of this Act.


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