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

34. Income splitting

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

(1)

Where a person attempts to split income with another person, the Commissioner-General may prevent any reduction in tax payable by issuing a notice in writing.

(2)

A notice referred to in subsection (1) may contain amounts to be included or deducted in calculating the income of each person or re-characterise the source and type of any income, loss, amount or payment.

(3)

A reference to a person attempting to split income includes a reference to an arrangement between associated persons –

(a)

for the transfer of an asset (directly or indirectly), including the transfer of an amount to be derived;

(b)

where the transferor retains any legal or implicit right to benefit (currently or in the future) from the asset; and

(c)

where one of the reasons for the transfer is to lower tax payable by any person.

(4)

Where a spouse receives income for services rendered in any business carried on or exercised –

(a)

by the other spouse; or

(b)

by a partnership of which that other spouse is a partner, the income shall be included in the income of the spouse who carries on the business or that partnership of which that other spouse is a partner.

s 35 සිට කියවන්න

Part II

Part II සිට කියවන්න

උපලේඛන