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இந்த இடைமுகம் இயந்திர மொழிபெயர்ப்பு செய்யப்பட்டுள்ளது. சட்டங்களும் நீதிமன்றத் தீர்ப்புகளும் அவற்றின் மூல மொழியிலேயே காட்டப்படுகின்றன.

இயற்றப்பட்டவாறு
உள்ளடக்கம்

Chapter IX · Special Provisions Relating to the Taxation of Certain Profits and of Dividends Out of Such Profits

Section 33

அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.

Special provision relating to taxation of interest on compensation payable in respect of property vested in the Government, the Land Reform Commission or a public corporation or a local authority

(1)

The provisions of this section shall apply to the interest payable on the compensation payable in respect of any immovable or movable property vested in the Government or in the Land Reform Commission or in a public corporation or in a local authority, such interest being the accumulated interest payable on such compensation for the period commencing on the date on which such compensation accrues due and ending on the date of payment of such compensation

(in this section referred to as the “relevant interest”).

(2)

Notwithstanding anything to the contrary in any law—

(a)

the relevant interest received by any person shall be deemed to be income arising to that person in the year of assessment in which he receives such interest and not in the year of assessment to which such interest relates and such interest shall be liable to income tax at the rate of ten per centum ;

(b)

the Government, the Land Reform Commission, the public corporation or the local authority paying the relevant interest to any person shall deduct from such interest an amount equal to ten per centum of such interest and shall remit the amount so deducted to the

Commissioner-General, with a statement in writing showing the particulars of the gross amount of the relevant interest payable, the tax deducted, the net amount paid, the name and address of the person to whom it is paid and the amount so remitted shall be set off against the tax payable by such person under paragraph (a), (3) In this section,—

“Land Reform Commission” means the Land Reform

Commission established by the Land Reform law No. 1 of 1972.

s 34 முதல் தொடர்ந்து படிக்கவும்

Chapter X

Companies

Chapter X முதல் தொடர்ந்து படிக்கவும்