Inland Revenue (Amendment) Act 2005 · පනවන ලද පරිදි
41. Amendment of the First Schedule to 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
The First Schedule of the principal enactment as last amended by Act, No. 12 of 2004, is hereby further amended as follows :—
in Part 1C of that Schedule by the substitution for the words and figures “For any year of assessment commencing on or after April 1, 2004”, of the words and figures “For any year of assessment commencing on or after April 1, 2004 but prior to April 1, 2005”;
by the insertion immediately after Part 1C of that
Schedule of the following new part:-
“PART ID
For any year for assessment commencing on or after April 1,
2005—
On the first Rs.300,000 of the taxable income 5 percentum
On the next Rs. 200,000 of the taxable income 10 percentum
On the next Rs. 200,000 of the taxable income 15 percentum
On the next Rs. 200,000 of the taxable income 20 percentum
On the next Rs. 200,000 of the taxable income 25 percentum
On the next balance taxable incom 30 percentum”.
by the insertion immediately after Part IIIB of that
Schedule of the following new part :-
“PART IIIC
For any year of assessment commencing on or after April 1, 2005 —
On the first Rs. 2,000,000 if, either the period of contribution in relation to any category of payments referred to in paragraphs (a), (b), (c), (d), (e) or (f) of subsection (2) of section 32 or the period of service, is not less than 20 years ; or
Nil
On the first Rs. 1,000,000 if, either the period of contribution in relation to any category of payments referred to in paragraphs (a), (b), (c), (d), (e) or (f) of subsection (2) of section 32 is less than 20 years, —
On the next Rs. 500,000 5 percentum
On the next Rs. 500,000 10 percentum
On the balance 15 percentum