3.
| (1) Where the total statutory income of a person for the relevant year consists only of profits from any employment the income tax payable by such person on his profits from any employment carried on by him during the period commencing on January 1, 1979, and ending on March 31, 1979, shall, for the purposes of computing the amount of the surcharge payable by such person under section 2, be deemed to be the total income tax payable by such person for the relevant year. |
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| (2) Where the total statutory income of a person for the relevant year consists of profits from any employment and profits from sources other than employment, then, the aggregate of-
| | (a) the income tax payable by such person on his profits from any employment carried on by him during the period commencing on January 1, 1979, and ending on March 31, 1979 ; and | | |
| | (b) such part of the total income tax payable by such person for the relevant year as is equal to the proportion which his profits and income for that year, from sources other than employment bears to his total statutory income for that year, | | |
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Sri Lanka Consolidated Acts