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

Part I

61. Taxation of shareholders

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

(1)

Dividends –

(a)

distributed by a resident company shall be taxed on the company’s shareholders; and

(b)

distributed by a non-resident company shall be included in calculating the income of the shareholders.

(2)

Gains on disposal of shares in a company shall be included in calculating the income of the shareholder.

Read on from s 62

Part II

Read on from Part II

Schedules