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srilawsby aturio
As enacted
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Chapter V · Ascertainment of Total Statutory Income

27. Total statutory income

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

The total statutory income of a person for any year of assessment shall be the aggregate of his statutory income for that year of assessment from every source of his profits or income in respect of which tax is charged.

Read on from s 28

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