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

37. Cost of an asset

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

(1)

Subject to this Act, the cost of an asset of a person shall be the sum of –

(a)

expenditure incurred by the person in acquiring the asset including, where relevant, expenditure on construction, manufacture or production of the asset;

(b)

expenditure incurred by the person in altering, improving, maintaining or repairing the asset;

(c)

incidental expenditure incurred by the person in acquiring and realising the asset; and

(d)

income amounts referred to in subsection (2).

(2)

An income amount shall be –

(a)

an amount required by Division II of Chapter II to be directly included in calculating the person’s income or that is an exempt amount or final withholding payment of the person;

(b)

where the treatment in paragraph (a) results from the person acquiring the asset or another person incurring expenditure of the type mentioned in paragraph (b) or (c) of subsection (1) on behalf of the person.

(3)

The cost of an asset shall not include consumption expenditure, excluded expenditure and expenditure to the extent to which it is deducted in calculating a person’s income or included in the cost of another asset.

(4)

In this section, “incidental expenditure” incurred by a person in acquiring or realising an asset shall include –

(a)

advertising expenditure, transfer taxes, duties and other expenditure of transfer;

(b)

expenditure of establishing, preserving or defending ownership of the asset; and

(c)

remuneration for the services of an accountant, agent, auctioneer, broker, consultant, legal advisor, surveyor or valuer relating to expenditure referred to in paragraph (a) or (b).

s 38 සිට කියවන්න

Part II

Part II සිට කියවන්න

උපලේඛන