අන්තර්ගතයට යන්න
srilawsaturio වෙතින්

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

පනවන ලද පරිදි
පටුන

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

40. Rate of income tax on profits from certain undertakings carried on by a company

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

(1)

Where the taxable income of any company for any year of assessment includes any profits and income [within the meaning of paragraph (a) of section 3] from any—

(a)

agricultural undertaking ;

(b)

undertaking for the promotion of tourism ; or

(c)

undertaking for construction work.

such part of such taxable income as consists of such profits and income shall, notwithstanding anything to the contrary in any other provisions of this Chapter, or Chapter X, be chargeable with income tax at the rate of fifteen per centum.

(2)

For the purposes of subsection (1) the expressions

“agricultural undertaking”, “any undertaking for the promotion of tourism”, “the profits and income from any agricultural undertaking” and “undertaking for construction work” shall have the respective meanings assigned to them in section 39.

s 41 සිට කියවන්න

Chapter X

Companies

Chapter X සිට කියවන්න