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

38. Consideration received

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

(1)

Subject to this Act, consideration received for an asset of a person at a particular time shall be –

(a)

amounts received or receivable by the person for the asset, including the fair market value of any consideration in kind determined at the time of realisation;

(b)

amounts derived by the person in respect of owning the asset including –

(i)

amounts derived from altering or decreasing the value of the asset; and

(ii)

amounts derived from the asset including by way of covenant to repair or otherwise; and

(c)

amounts derived by the person or an entitlement for the person to derive an amount in the future in respect of realising the asset.

(2)

The consideration received for the realisation of an asset shall include the consideration for the grant of an option in relation to the asset, only if the person has not been subject to tax in respect of any income or gain made on the grant of the option.

(3)

The consideration received for an asset shall not include an exempt amount, a final withholding payment or, other than in the case of trading stock, an amount to be directly included in calculating the person’s income under

Division II of Chapter II.

s 39 සිට කියවන්න

Part II

Part II සිට කියවන්න

උපලේඛන