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

18. Deductible amount of financial cost

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

(1)

The amount of financial costs deducted in calculating an entity’s income, other than a financial institution from conducting a business or investment for a year of assessment shall not exceed the amount of financial costs attributable to financial instruments within the limit referred to in subsection (2).

(2)

The limit shall be computed according to the following formula:-

A x B

Where:

‘A’

is the total of the issued share capital and reserves of the entity; and

‘B’

is –

(a)

in the case of a manufacturing entity, the number 3; and

(b)

in the case of an entity other than a manufacturing entity, the number 4.

(3)

Financial costs for which a deduction is denied as a result of subsection (1), may be carried forward and treated as incurred during any of the following six years of assessment, but only to the extent of any unused limitation in subsection (2) for the year.

(4)

The Commissioner-General may specify the circumstances in which losses on financial instruments may only be set against gains on financial instruments.

(5)

In this section, “reserves” exclude reserves arising from the revaluation of any asset.

s 19 සිට කියවන්න

Part II

Part II සිට කියවන්න

උපලේඛන