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srilawsby aturio
As enacted
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Chapter IX · Special Provisions Relating to the Taxation of Certain Profits and of Dividends Out of Such Profits

38. Rate of income tax on the profits and income of any foreign currency banking unit

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

The profits and income, of any foreign currency banking unit arising from any on-shore foreign currency transaction, shall, notwithstanding anything to the contrary in any other provision of this Act, be liable to income tax at the rate of fifteen per centum.

Read on from s 39

Chapter X

Companies

Read on from Chapter X