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

2. Charging provision

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

(1)

Income tax shall be payable for each year of assessment by –

(a)

a person who has taxable income for that year; or

(b)

a person who receives a final withholding payment during that year.

(2)

The amount of income tax payable by a person for any year of assessment shall be the total of the amounts payable under subsection (1).

(3)

The income tax payable by a person under paragraph (a) of subsection (1) shall be calculated by –

(a)

applying the relevant rates of income tax set out in the First Schedule to this Act to that person’s taxable income;

(b)

deducting any foreign tax credit claimed by and allowed to the person for the year under section 80

of this Act; and

(c)

deducting any other tax credit granted or allowed to the person for the year under this Act.

(4)

The income tax payable by a person under paragraph (b) of subsection (1) shall be calculated by applying the relevant rate set out in the First Schedule to this Act to each final withholding payment.

s 3 සිට කියවන්න

Part II

Part II සිට කියවන්න

උපලේඛන