2. Every person who is chargeable with income tax for the year of assessment commencing on April 1, 1980, (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 equivalent to ten per centum of the amount of the total income tax payable by him for the relevant year. For the purposes of this section" income tax" shall not include
| (a) in the case of a resident company, the income tax payable by that company under paragraph (b) (ii) or subsection (1A) of section 33 of the Inland Revenue Act; |
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| (b) in the case of a non-resident company, such part of the income tax payable by that company under section 34 of the Inland Revenue Act as is computed under that section at the rate of thirty three and one-third per centum or eleven and one-ninth per centum. |
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Sri Lanka Consolidated Acts