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

29. Insertion of new section 84A in the principal enactment

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

The following new section is hereby inserted immediately after section 84 of the principal enactment, and shall have effect as section 84A of that enactment: -

84A. (1) Subject to section 83A and subsection (3) of section 84, with effect from

April 1, 2020, the taxpayer who is resident in

Sri Lanka may make a request to the withholding agent to deduct Advance Income

Tax from the payment of dividend, interest, discount, charge, natural resource payment, rent, royalty, premium or similar periodic payment that the payment or allocation has a source in Sri Lanka. On the receipt of such request, a withholding agent shall deduct advance income tax as specified by the

Commissioner-General.

(2)

The provisions applicable to the withholding tax under this Act shall, mutatis mutandis, be applicable to the Advance Income

Tax, and every reference to the term

“withholding”, “withholding tax” or “tax payable by withholding” in any such provisions of this Act shall, subject to such modification, be deemed to be a reference to the “Advance

Income Tax.”.

s 30 සිට කියවන්න