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srilawsby aturio
As enacted
Contents

1. Short Title

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

This Act may be cited as the Inland Revenue Act,

No. 38 of 2000.

Chapter I

Imposition of Income Tax

Read on from Chapter I

Chapter II

Income Chargeable with Tax

Read on from Chapter II

Chapter III

Exemption from Income Tax

Read on from Chapter III

Chapter IV

Ascertainment of Profits or Income

Read on from Chapter IV

Chapter V

Ascertainment of Total Statutory Income

Read on from Chapter V

Chapter VI

Read on from Chapter VI

Chapter VII

Ascertainment of Taxable Income

Read on from Chapter VII

Chapter VIII

Rates of Income Tax on Persons Other Than Companies

Read on from Chapter VIII

Chapter IX

Special Provisions Relating to the Taxation of Certain Profits and of Dividends Out of Such Profits

Read on from Chapter IX

Chapter X

Companies

Read on from Chapter X