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

84. Withholding from investment returns

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

(1)

Subject to subsection (3), a person shall withhold tax at the rate provided for in paragraph 10 of the First

Schedule to this Act where –

(a)

such person –

(i)

pays a dividend, interest, discount, charge, natural resource payment, rent, royalty, premium or retirement payment or pays amounts as winnings from a lottery, reward, betting or gambling; or

(ii)

being the precedent partner or in the absence of such partner in Sri Lanka, the agent of the partnership in Sri Lanka, at the time that each partner’s relevant share of any partnership income of the partnership year under subsection (9) of section 53 has been allocated; and

(b)

the payment or allocation has a source in Sri Lanka.

(2)

The National Gem and Jewellery Authority established by the National Gem and Jewellery Authority Act, No. 50 of 1993 shall withhold tax at the rate provided in paragraph 10

of the First Schedule, from the sale price of any gem sold at an auction conducted by it, from the sum payable to the seller of such gem and at the time of such sum is paid to the seller.

(3)

This section shall not apply to –

(a)

payments subject to withholding under section 83;

(b)

payments made by individuals, unless made in conducting a business;

(c)

interest paid to a financial institution on the ordinary loans and advances provided by it;

or

(d)

interest or discount paid to any person on

Security or Treasury Bond under the

Registered Stocks and Securities Ordinance

(Chapter 420) or Treasury Bill under the

Local Treasury Bills Ordinance (Chapter 417); or

(e)

payments or allocations that are exempt amounts under section 9.

s 85 සිට කියවන්න

Part II

Part II සිට කියවන්න

උපලේඛන