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Inland Revenue Act 2006 · இயற்றப்பட்டவாறு · Chapter XVI · Deductions from Interest Paid by Banks and Financial Institutions

135. Companies issuing corporate debt securities to deduct income tax

அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள உரை மேலோங்கும். அதிகாரப்பூர்வ Sinhala உரையைத் திறக்கவும், documents.gov.lk-இல் அதிகாரப்பூர்வ PDF

(1)

Every company which issues any corporate debt security shall, subject to the other provisions of this Act, deduct from the interest payable or creditable or the discount allowable by it, in respect of such security, income tax at the rate of ten per centum on the amount of such interest or discount; such deduction shall be made at the time such interest is paid or credited or such discount is allowed.

For the purposes of this subsection the expression

“corporate debt security” means, any interest bearing or discounted security issued by or on behalf of any company, and includes any bond, note, paper or mortgage which obligates such company to pay the holder of such bond, note or paper or the mortgagee, a specified sum of money on demand or upon such security reaching maturity or thereafter, but does not include any loan, advance, overdraft or other similar facility obtained form a bank or any financial institution.

(2)

The provisions of subsection (6) of section 133, shall, in relation to any deduction made by any company referred to in subsection (1), apply as though there were substituted, in that subsection, for the words “bank or financial institution” of the word “company”.

s 136 முதல் தொடர்ந்து படிக்கவும்

Chapter XVII