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

පනවන ලද පරිදි

පටුන

32. Amendment of section 105 of the principal enactment

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

Section 105 of the principal enactment is hereby amended as follows :—

(1)

in subsection (1) of that section, by the substitution for the words “any person is liable to pay”, and of the words “shall be paid by such person”, and of the words “on him”, of the words “any person or partnership is liable to pay”, and of the words “shall be paid by such person or partnership” and of the words “on him or it” respectively ;”;

(2)

by the repeal of subsection (2) of that section, and the substitution therefore of the following subsection :—

“(2)

The quarterly instalment of a tax payable by any person or partnership for any year of assessment shall be one-quarter of the tax payable by him or it for that year of assessment.”;

(3)

by the repeal of subsection (3) of that section, and the substitution therefore of the following subsection :—

“(3)

Notwithstanding anything contained in subsection (1) and subsection (2) of this section, the entirety of the tax payable—

Inland Revenue (Amendment)

(a)

by any company resident in Sri Lanka under paragraph (b) and paragraph (bb)

of subsection (1) of section 53 or under section 60, in respect of dividends distributed by such company; or

(b)

by any company not resident in

Sri Lanka under paragraph (c) of subsection (1) of section 57, in respect of remittances made by such company, shall be paid on or before the thirtieth day succeeding the date of distribution of such dividends or making of such remittances, as the case may be.”.

s 33 සිට කියවන්න