6. Where the employer of a specified employee pays the levy payable by such employee for any month but does not deduct the amount of such levy from the emoluments of such employee for that month, the amount of such levy -
| (a) shall, for the purposes of ascertaining the profits and income of such employer under the Inland Revenue Act, No. 28 of 1979, not be allowed as a deduction; and |
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| (b) shall, for the purposes of ascertaining the profits and income of such employee under that Act, not be treated as part of his profits and income. |
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Sri Lanka Consolidated Acts