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srilawsby aturio
As enacted
Contents

Part I

4. Assessable income

Official English translation. The Sinhala text prevails.

The assessable income of a person for a year of assessment from employment, business, investment or other source shall be equal to –

(a)

in the case of a resident person, the person’s income from employment, business, investment or other source for that year, wherever the source arises; and

(b)

in the case of a non-resident person, the person’s income from the employment, business, investment or other source for that year, to the extent that the income arises in or is derived from a source in

Sri Lanka.

Read on from s 5

Part II

Read on from Part II

Schedules