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

42. Deduction from tax payable by any quoted public company under certain conditions

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

(1)

Where for any year of assessment the taxable income of any company referred to in subsection (2), includes any profits and income, within the meaning of paragraph (a)

of section 3 there shall be deducted from the tax payable by that company for that year of assessment, an amount equal to five per centem of such part of such taxable income as consists of such profits and income.

(2)

The provisions of subsection (1) shall, apply to any company—

(a)

which is a quoted public company for that year of assessment ; and

(b)

in respect of which the Assessor is satisfied that, the number of persons registered in the share register of such company as shareholders is, at no time during that year of assessment, less than three hundred.

s 43 සිට කියවන්න

Chapter X

Companies

Chapter X සිට කියවන්න