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

පනවන ලද පරිදි
EnglishSinhala සිංහල, documents.gov.lk හි නිල PDFTamil தமிழ், documents.gov.lk හි නිල PDF
පටුන

Part I

13. Allowance for trading stock

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

(1)

For the purposes of calculating a person’s income from a business for a year of assessment, in respect of trading stock of the business, the allowance calculated under subsection (2) shall be deducted.

(2)

The allowance shall be calculated as –

(a)

the opening value of trading stock of the business for the year of assessment; plus

(b)

expenses incurred by the person during the year that are included in the cost of trading stock of the business; less

(c)

the closing value of trading stock of the business for the year.

(3)

The opening value of trading stock of a business for a year of assessment shall be the closing value of trading stock of the business at the end of the previous year of assessment.

(4)

The closing value of trading stock of a business for a year of assessment shall be the lower of –

(a)

the cost of the trading stock of the business at the end of the year; or

(b)

the market value of the trading stock of the business at the end of the year.

(5)

Where the closing value of trading stock is determined in accordance with paragraph (b) of subsection (4), the cost of the trading stock shall reset to that value.

s 14 සිට කියවන්න

Part II

Part II සිට කියවන්න

උපලේඛන