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

පනවන ලද පරිදි

පටුන

20. Amendment of section 59B of the principal enactment

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

Section 59B of the principal enactment as last amended by Act, No. 8 of 2012 is hereby further amended as follows:-

(1)

in subsection (2) of that section, by the substitution for paragraph (b) of that subsection, of the following new paragraph:-

“(b) the turnover of such undertaking (other than from the sale of any capital asset) for that year of assessment-

(i)

being any year of assessment commencing on or after April 1, 2011

but prior to April 1, 2013, does not exceed three hundred million rupees;

Rate of income tax on the profits and income from the sale of locally manufactured goods in local market by export oriented companies.

(ii)

being any year of assessment commencing on or after April 1, 2013, does not exceed five hundred million rupees.”;and

(2)

by the substitution for the marginal note to that section, of the following marginal note:-

“Rate of income tax applicable to the profits and income of any person from any undertaking with annual turnover not exceeding certain amount. ”.