36. The rate of income tax on royalty payable to any company partnership or other body of persons outside Sri Lanka

The gross royalty payable by any person in Sri Lanka to any company, partnership or body of persons outside Sri

Lanka, being royalty which arises or is deemed by section 89

to arise in Sri Lanka to such company, partnership or other body of persons shall, notwithstanding anything to the contrary in any other provision of this Act, be chargeable with income tax at the rate of fifteen per centum.