අන්තර්ගතයට යන්න
srilawsaturio වෙතින්

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

16. Capital allowances and balancing allowances

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 –

(a)

the Capital allowances referred to in subsection (2)

shall be deducted; and

(b)

the balancing allowances referred to in subsection (4) shall be deducted;

(2)

Capital allowances are –

(a)

granted in respect of depreciable assets owned and used by a person at the end of a year of assessment in the production of the person’s income from a business; and

(b)

calculated in accordance with the provisions of the Second or Fourth Schedule to this Act.

(3)

Capital allowances granted with respect to a particular year of assessment shall be taken in that year and shall not be deferred to a later year of assessment.

(4)

Balancing allowances are –

(a)

made in respect of depreciable assets -

(i)

realised during a year of assessment; and

(ii)

in respect of which Capital allowances have been granted in that year or an earlier year; and

(b)

calculated in accordance with the provisions of the Second or Fourth Schedule to this Act.

s 17 සිට කියවන්න

Part II

Part II සිට කියවන්න

උපලේඛන