Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsImposition of the surcharge on Income tax
| 2. Every person who, under the Inland Revenue Act, is chargeable with income tax for any year of assessment commencing on or after April 1, .1989, but ending not later than March. 31, 1991 (hereinafter in this Act referred to as "a relevant year") shall, notwithstanding anything contained in any other written law. be liable to pay a surcharge on the income tax payable by him for a relevant, year (hereinafter in this Act referred to as " the surcharge "), calculated at the rate of fifteen per centum of the income tax payable by such person for that relevant year. |