නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Schedule II to the principal enactment is hereby repealed and the following Schedule is substituted therefor:-
“Schedule II
(Section 2)
For the period commencing on April 1, 2011 ending on March 31, 2012
Part of the Liable Turnover
1. (a) of BOI apparel exporters
(b)
of BOI trading houses
(c)
of BOI textile manufacturers for supplying to exporters
2. (a) the profits from which are exempt from income tax.
(b)
tax at concessionary rates.
(c)
a loss.
(d)
of persons engaged in whole sale or retail sale (other than sale by manufacturers, distributors as defined in the ESC Act, and Dealers in Motor vehicles, liquor or tobacco products).
(e)
from primary conversion of tea, rubber or coconuts including desiccated coconuts, coconut oil, coconut fiber, copra and sheet rubber
(excluding alcoholic beverages).
(f)
of advertising agents.
3. of any other business including-
(a)
dealers in motor vehicles, liquor or tobacco products.
(b)
businesses opted to follow the respective definition of turnover as defined by Gazette Notification