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 XVI · Deductions from Interest Paid by Banks and Financial Institutions

135. Companies issuing corporate debt securities to deduct income tax

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

(1)

Every company which issues any corporate debt security shall, subject to the other provisions of this Act, deduct from the interest payable or creditable or the discount allowable by it, in respect of such security, income tax at the rate of ten per centum on the amount of such interest or discount; such deduction shall be made at the time such interest is paid or credited or such discount is allowed.

For the purposes of this subsection the expression

“corporate debt security” means, any interest bearing or discounted security issued by or on behalf of any company, and includes any bond, note, paper or mortgage which obligates such company to pay the holder of such bond, note or paper or the mortgagee, a specified sum of money on demand or upon such security reaching maturity or thereafter, but does not include any loan, advance, overdraft or other similar facility obtained form a bank or any financial institution.

(2)

The provisions of subsection (6) of section 133, shall, in relation to any deduction made by any company referred to in subsection (1), apply as though there were substituted, in that subsection, for the words “bank or financial institution” of the word “company”.

s 136 සිට කියවන්න

Chapter XVII