Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsEmployer to deduct surcharge
| 4. Every employer who employs any employee from whose remuneration income tax for the relevant year is deductible, in accordance with the provisions of Chapter XV of the Inland Revenue Act, (not being an employee who is deemed by subsection (7) of section 67 of that Act, to be a non-resident) shall also deduct for every month commencing on April 1, 1984, and ending on March 31, 1985, ten per centum of the amount deducted as income tax, as the surcharge on income tax payable under this Act. |