අන්තර්ගතයට යන්න
srilawsaturio වෙතින්

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

පනවන ලද පරිදි
EnglishSinhala සිංහල, documents.gov.lk හි නිල PDFTamil தமிழ், documents.gov.lk හි නිල PDF
පටුන

15. Amendment of section 53 of the principal enactment

නිල ඉංග්‍රීසි පරිවර්තනය. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF

Section 53 of the principal enactment is hereby amended as follows: -

(1)

in subsection (1) of that section, by the substitution for the words “a partnership”, of the words and figures “prior to January 1, 2020, a partnership”;

(2)

by the insertion immediately after subsection (1) of that section, of the following new subsection: -

“(1A) Every partnership shall be liable to pay income tax with effect from January 1, 2020 at the rate provided for in paragraph 2 of the First Schedule to this Act, separately from its partners.”;

(3)

in subsection (9) of that section, by the substitution for the words “The precedent partner”, of the words and figures “Prior to January 1, 2020, the precedent partner”;

(4)

by the addition immediately after subsection (9) of that section, of the following new subsection: -

“(10) Each partner in a partnership shall be responsible for performing any duty or obligation

Act, No. 10 of 2021

imposed by this Act on the partnership in relation to its income tax payable.”.

s 16 සිට කියවන්න