Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsImposition of surcharge on income tax
| 2. Every person who is chargeable with income tax for the year of assessment commencing on April 1, 1984 (in this Act referred to as the " relevant year ") shall, notwithstanding anything contained in any other written law or in any convention, grant or agreement, be liable to pay a surcharge on the income tax payable by him for the relevant year, calculated at the rate of ten per centum of such income tax. |