මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

පනවන ලද පරිදි

පටුන

Inland Revenue Act 2000 · පනවන ලද පරිදි · Chapter I · Imposition of Income Tax

2. Imposition of Income Tax

නිල ඉංග්‍රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.

(1)

Income tax shall, subject to the provisions of this

Act, be charged at the appropriate rates specified in the First,

Second and Third Schedules to this Act, for every year of assessment commencing on or after April 1, 2000, in respect of the profits and income of every person for that year of assessment—

(a)

wherever arising, in the case of a person who is resident in Sri Lanka in that year of assessment ; and

(b)

arising in, or derived from, Sri Lanka in the case of every other person.

(2)

For the purposes of this Act, “profits and income arising in, or derived from, Sri Lanka” includes all profits and income derived from services rendered in Sri Lanka or from property in Sri Lanka, or from business transacted in

Sri Lanka, whether directly or through an agent.

Chapter II