මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

පනවන ලද පරිදි

පටුන

Inland Revenue Act 2006 · පනවන ලද පරිදි · Chapter XV · Provisions Relating to the Payment of Income Tax by a Government Institution

132. Payment of income tax by a Government institution of its employees

නිල ඉංග්‍රීසි පරිවර්තනය. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF

(1)

Notwithstanding anything contained in section 2 and in Chapters XIII and XIV of this Act, the income tax attributable to one half of official emoluments of any employee of a Government Institution for any year of assessment, shall be paid by such Institution if such part of official emolument of such employee for that year of assessment exceeds an amount equal to the allowance referred to in paragraph (a) of subsection (1) of section 33:

Provided that no part of such income tax shall be refunded to such employee or set-off against any tax payable by such employee.

(2)

Notwithstanding anything contained in section 4 of this Act, the income tax in respect of one half of official emolument of any employee of a Government Institution shall be deemed not to form part of the profits from employment of such employee.

(3)

For the purposes of sub section (1), “the income tax attributable to one half of the official emolument of any employee of a Government Institution” means the income tax computed at the rates specified in Part I of the First

Schedule to this Act on the one half of emoluments of such employee, after deducting therefrom a sum equal to the allowance referred to in paragraph (a) of sub section (1) of section 33.

(4)

For the purpose of this Chapter —

“Government Institution” means any institution or other body which employees individuals holding any paid office under the Republic, a public corporation,

Provincial Council, a Local Authority, University,

Board or Commission referred to in paragraph (b)

of sub section (1) of section 8 of this Act ; and

“official emoluments” means profits from employment as specified in paragraph (a) of sub section (1) of section 4 received for services rendered, excluding pension.

Chapter XVI