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srilawsby aturio
As enacted
EnglishSinhala සිංහල, official PDF on documents.gov.lkTamil தமிழ், official PDF on documents.gov.lk
Contents

Part I

54. Partnership income or loss

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

Partnership income of a partnership for a year of assessment shall be the partnership’s income from its business or investment for that year of assessment (sections 6 and 7).

(2)

A loss incurred by a partnership for a year of assessment shall be the partnership’s loss from its business or investment for the year (subsection (5) of section 19).

Read on from s 55

Part II

Read on from Part II

Schedules