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

71. Source of income and quarantining of foreign losses

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

(1)

Income of a person from an employment that has a source in Sri Lanka shall be calculated separately from income from that employment that has a foreign source.

(2)

Income or loss of a person from a business or investment that has a source in Sri Lanka shall be calculated separately from income or loss from that business or investment that has a foreign source.

(3)

A person’s income from an employment, business, investment or other source shall be treated as a source in

Sri Lanka to the extent to which –

(a)

the amounts directly included in calculating the income that has a source in Sri Lanka, exceed;

(b)

the amounts directly deducted in calculating that income that has a source in Sri Lanka.

(4)

A person’s loss from a business or investment shall have a source in Sri Lanka to the extent to which the amounts referred to in paragraph (b) of subsection (3) exceed those referred to in paragraph (a) of subsection (3).

(5)

A person’s income from a foreign source from an employment shall be calculated as the person’s worldwide income from that employment (calculated notwithstanding subsection (1)) less any income with a source in Sri Lanka from that employment.

(6)

A person’s foreign source of income or loss from a business or investment shall be calculated as the person’s worldwide income or loss from that business or investment

(calculated notwithstanding subsection (2)) –

(a)

less any income with a source in Sri Lanka from that business or investment; or

(b)

plus any loss with a source in Sri Lanka from that business or investment.

(7)

For the purposes of section 19, a person may deduct an unrelieved loss –

(a)

in the case of a foreign source loss from an investment, only in calculating the person’s foreign source income from an investment; and

(b)

in the case of a foreign source loss from a business, only in calculating the person’s foreign source income from a business or investment.

s 72 සිට කියවන්න

Part II

Part II සිට කියවන්න

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