නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
The following new section is hereby inserted immediately after section 16D of the principal enactment and shall have effect as section 16E of that enactment :-
16E. The profits and income within the meaning of paragraph (a) of section 3 (other than any profits and income from the disposal of any capital asset) of any person or partnership-
(i)
from any undertaking of cultivating any renewable energy crop in Sri
Lanka, for a period of ten years;
(ii)
from all transactions connected with manufacturing, distribution and marketing of organic fertilizers, commencing on or after April 1, 2013, shall be exempt from income tax.”.
“Exemption of profits and income from cultivation of any renewable energy crops and transactions connected with manufacturing, distribution and marketing of organic fertilizer.