Inland Revenue (Amendment) Act 2011 · පනවන ලද පරිදි
25. Amendment of section 61 of the principal enactment
නිල ඉංග්රීසි පරිවර්තනය. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF
නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 61 of the principal enactment as last amended by Act, No. 9 of 2008, is hereby further amended in subsection (1) of that section as follows :-
by the substitution in paragraph (a) of that subsection, for the words “Second Schedule to this Act;”, of the words “Second Schedule or Fifth
Schedule to this Act, as the case may be;”;
in paragraph (b) of that subsection-
by the substitution in sub-paragraph (ii) of that paragraph for the words “where such company has within such period distributed dividends less in amount than twenty five per centum of the distributable profits for that preceding year:”, of the following words and figures:-
“(A) where such year of assessment is any year of assessment commencing prior to
April 1, 2011 and the company has within such period distributed dividends less in amount than twenty five per centum; or
where such year of assessment is any year of assessment commencing on or after April 1, 2011, and the company has within such period distributed dividends less in amount than ten per centum, of the distributable profits for that preceding year:”; and
by the substitution in the proviso to sub-paragraph (ii), for the words “company has distributed twenty five per centum of its distributable profits”, of the following words and figures :-
“company has distributed-
twenty five per centum, where such year of assessment is any year of assessment commencing prior to April 1, 2011; or
ten per centum, where such year of assessment is any year of assessment commencing on or after April 1, 2011, of its distributable profits”.