அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
An individual shall be a resident in Sri Lanka for a year of assessment if the individual –
(a)
resides in Sri Lanka;
(b)
is present in Sri Lanka during the year and that presence falls within a period or periods amounting in aggregate to one hundred and eighty three days or more in any twelve month period that commences or ends during the year;
(c)
is an employee or an official of the Government of
Sri Lanka and his spouse is posted abroad during the year; or
(d)
is an individual who is employed on a Sri Lanka ship, within the meaning of the Merchant
Shipping Act, during the period the individual is so employed.
(2)
A partnership shall be resident in Sri Lanka for a year of assessment if –
(a)
it was formed in Sri Lanka; or
(b)
at any time during the year the management and control of the affairs of the partnership are exercised in Sri Lanka.
(3)
A trust shall be resident in Sri Lanka for a year of assessment if –
(a)
it was established in Sri Lanka;
(b)
at any time during the year a trustee of the trust is resident in Sri Lanka; or
(c)
at any time during the year a person resident in Sri
Lanka directs or may direct senior managerial decisions of the trust, whether the direction is made alone or jointly with other persons or directly or through one or more interposed entities.
(4)
A company shall be resident in Sri Lanka for a year of assessment if –
(a)
it is incorporated or formed under the laws of
Sri Lanka;
(b)
it is registered or the principal office is in Sri Lanka;
or
(c)
at any time during the year the management and control of the affairs of the company are exercised in Sri Lanka.