9. Exemption from income tax of certain profits and income of certain officers and employees

the emoluments, pension and any other benefits arising to any person from the office of the President of the Republic of Sri Lanka ;

the offical emoluments paid to—

any individual who holds any paid office under the Republic, out of the Consolidated Fund ;

any employee of any public corporation being a public corporation which pays such emolument or such pension or such profits from employment wholly or partly out of the sums voted annually by Parliament to such corporation from the Consolidated Fund ;

the Governor of any Province appointed under

any member of any Provincial Council ;

any employee of any Provincial Council or to any officer of any Provincial Public Service ;

any member of any local authority ;

any employee of any local authority ;

any employee of any University which is established or deemed to be established by the

any employee of the Institute of Policy Studies of Sri Lanka, established by the Institute of

a member or employee of any board or commission of inquiry established by or under any law being a board or commission all the members of which are appointed by the

the emoluments arising in Sri Lanka and any income not arising in Sri Lanka of any individual who is a scientist, technician, expert or adviser, who is not a citizen of Sri Lanka and who is brought to and employed in Sri Lanka by any undertaking, being an enterprise with which an agreement has been entered into by the Board of Investment under section 17 of the Board of Investment of Sri Lanka Law, No. 4 of 1978 for the purposes of that undertaking :

the official emoluments, arising in Sri Lanka, and any income not arising in or derived from Sri Lanka of—

the Diplomatic Representative in Sri Lanka (by whatever name or title designated) of the

any such member of the staff of any Diplomatic

any expert, adviser, technician or official who is brought to Sri Lanka by the Government of Sri

payable out of the funds provided by way of grant or other assistance to the Government of Sri Lanka by any such Organization,

not payable by the Government of

any trainee from abroad who is sent to Sri Lanka under any of the Technical Co-operation

any official of the United Nations Organization who is resident in Sri Lanka and who is not a citizen of Sri Lanka ;

members of any naval, military or air force of any country other than Sri Lanka who are in Sri

persons employed in any civil capacity by the

any person who is not a citizen of Sri Lanka and who is employed in Sri Lanka by the Asia

the official emoluments of any citizen of Sri Lanka who is employed as an expert, technician or official by the United Nations Organization or by any

the official emoluments of any individual who is employed by the World Tourism Organization, the

the value of any travel warrant or passage granted to a person who is not a citizen of Sri Lanka to enable him to come to Sri Lanka to assume duties or to visit his home abroad, or to return from Sri Lanka on the termination of his services, whether on retirement or otherwise, or of any travel warrant or pasage granted to the wife or any son or daughter of such person to come to Sri Lanka or to visit his or her home abroad or to return from Sri Lanka on the termination of the services of such person ;

any allowance granted by an employer to his employee for travelling, subsistence and lodging, in respect of travel by such employee outside Sri Lanka in connection with his employment ;

the emoluments earned, or the pension arising, in any year of assessment, in foreign currency, by or to, any individual resident in Sri Lanka in respect of—

services rendered by him in that year of assessment ; or

past services rendered by him or his spouse, outside Sri Lanka in the course of any employment carried on, or exercised by him or his spouse, if such emoluments or pension are paid to him in Sri Lanka or such emoluments or pension (less such amount expended by such individual outside Sri Lanka as is considered by the Commissioner-General to be reasonable expenses) are remitted by him to Sri

the emoluments earned in any year of assessment by any individual employed on a ship which is—

owned or chartered by a company registered under Part VIII of the Companies Act, No. 17

deemed to be a Sri Lanka ship by reason of a determination made under paragraph (c) of section 30 of the Merchant Shipping Act,

profits and income not exceeding in the aggregate four thousand eight hundred rupees from all sources other than employment, derived by or arising or accruing to, an individual or any child whose total statutory income is aggregated with the income of that individual, if the total statutory income, for that year of assessment, of that individual consists only of profit and income—

from employment not exceeding one hundred and fifty thousand rupees ; and

not exceeding four thousand eight hundred rupees from all sources of profits and income other than employment, and accordingly, where any income tax has been paid by deduction or otherwise, by such individual in any year of assessment, in respect of any profits and income which are exempt under this paragraph such tax shall, on an application in that behalf being made in writing by such individual within three years of the end of that year of assessment, be refunded to him ;

the value of any free transport by motor coach provided by an employer to an employee for travel by such employee, from his residence to his place of work or from place of work to his residence ;

such part of any sum paid to an employee at the time of his retirement, from any provident or pension fund, or the Employees Trust Fund established by the

such part of any sum referred to in paragraph (c) of subsection (i) of section 4 (1) paid to any employee at the time of his retirement from any employment in any company formed under the Conversion of Public

such part of any sum referred to in paragraph (c) of subsection (1) of section 4 paid to any employee at the time of his retirement from any employment in any public corporation other than any public corporation referred to in subparagraph (ii) of paragraph (b) of subsection (1), as is attributable to the period of service of such employee prior to April 1, 1997, in such public corporation ;

any sum paid to any employee by the employer of such employee, being a sum paid as compensation for loss of any office or employment consequent to—

the voluntary retirement by such employee in accordance with a scheme, which in the opinion of the Commissioner-General is uniformly applicable to all employees employed by such employer ; or

the retrenchment of such employee by such employer in accordance with a scheme approved by the Commissioner of Labour.

has entered into a contract of employment ; or

is brought to, and employed in, Sri Lanka, with or by any undertaking, other than an undertaking being an enterprise with which an agreement has been entered into prior to December 31, 1994 on an application made in that behalf prior to November 11, 1993 by the Board of Investment of Sri Lanka under section 17 of the Board of Investment of