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

7. Investment income

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

(1)

A person’s income from an investment for a year of assessment shall be the person’s gains and profits from that investment for the year.

(2)

In calculating a person’s gains and profits from an investment derived or received during a year of assessment the following amounts received or derived by the person during the year of assessment from the investment shall be included:-

(a)

dividends, interest, discounts, charges, annuities, natural resource payments, rents, premiums and royalties;

(b)

gains from the realisation of investment assets as calculated under Chapter IV;

(c)

amounts derived as consideration for accepting a restriction on the capacity to conduct the investment;

(d)

gifts received by the person in respect of the investment;

(e)

winnings from lotteries, betting or gambling; and

(f)

other amounts required to be included under this

Act.

(3)

In calculating a person’s gains and profits from an investment for a year of assessment the following shall be excluded:-

(a)

exempt amounts and final withholding payments;

and

(b)

amounts that are included in calculating the person’s income from an employment or business.

s 8 සිට කියවන්න

Part II

Part II සිට කියවන්න

උපලේඛන