අන්තර්ගතයට යන්න
srilawsaturio වෙතින්

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

පනවන ලද පරිදි
පටුන

Chapter VII · Ascertainment of Taxable Income

30. Taxable income

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

(1)

The taxable income of an individual or a charitable institution who or which is resident in Sri Lanka in any year of assessment shall be the assessable income of that individual or that institution for that year of assessment after deducting therefrom the aggregate of –

(a)

an allowance of one hundred and forty four thousand rupees ; and

(b)

any allowance to which such individual or institution is entitled under section 31 :

Provided that an individual who is a trustee, receiver, executor or liquidator shall not be entitled to deduct the allowance referred in paragraph (a) of subsection (1) as such trustee, receiver, executer or liquidator.

(2)

The taxable income of any person (other than any resident individual or any charitable institution) for any year of assessment, shall be the assessable income for that year of assessment of that individual or institution after deducting therefrom any allowance to which he or such institution is entitled under section 31.

s 31 සිට කියවන්න

Chapter VIII

Rates of Income Tax on Persons Other Than Companies

Chapter VIII සිට කියවන්න

Chapter IX

Special Provisions Relating to the Taxation of Certain Profits and of Dividends Out of Such Profits

Chapter IX සිට කියවන්න

Chapter X

Companies

Chapter X සිට කියවන්න