Inland Revenue Act, No. 24 of 2017 was subject to many amendments during the recent past, especially due to the tax policy changes of the new government and the emerging challenges of the Covid-19 pandemic. Said amendments were incorporated to the principal enactment through the Inland Revenue (Amendment) Act, No. 10 of 2021.


This book provides a simplified and summarized guide incorporating all the relevant amendments applicable for the Y/A 2021/2022. Therefore, undoubtedly this book will be a useful guide for finance professionals, business community and also for accounting students to understand the legal provisions and their applications easily.