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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

8. Other income

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

(1)

A person’s income from other sources for a year of assessment shall be that person’s gains and profits from any source whatsoever for the year, not including profits of a casual and non-recurring nature.

(2)

In calculating a person’s gains or profits from any source whatsoever, the following shall be excluded:-

(a)

exempt amounts and final withholding payments;

and

(b)

amounts that are included in calculating the person’s income from an employment, business or investment.

Division III: Exempt Amounts

Read on from s 9

Part II

Read on from Part II

Schedules