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

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உள்ளடக்கம்

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

51. Rate of income tax on emoluments and fees earned in foreign currency by an individual or by partnership

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

(1)

Where any individual or any partnership in Sri

Lanka, earns in any year of assessment any emoluments and fees in foreign currency in respect of services rendered in Sri

Lanka by such individual or by such partnership in Sri Lanka to any person or partnership outside Sri Lanka, in the course of any profession, or any vocation in the field of literature or fine arts, carried on or exercised by such individual or by such partnership in Sri Lanka but not in the course of employment under such person or partnership outside Sri

Lanka, and such emoluments and fees are remitted to such individual or to such partnership in Sri Lanka through a bank, such emoluments and fees, shall notwithstanding anything to the contrary in this Act, be chargeable with income tax in accordance with the succeeding provisions of this section.

(2)

Where the taxable income for any year of assessment referred to in subsection (1), of any individual includes any emoluments and fees referred to in such subsection earned by such individual or which accrued to such individual by way of his share of profits from any partnership in Sri Lanka referred to in subsection (1) and the rate of income tax payable on a part of such income (hereinafter in this section referred to as the “relevant part of income”) exceeds fifteen per centum, then, in regard to the relevant part of the income, the tax shall be computed as follows :—

(a)

if the relevant part of the income exceeds the amount of such profits and income—

(i)

the tax payable on such part of the relevant part of the income as is equal to the amount of such profits and income shall be at the rate of fifteen per centum ; and

(ii)

the tax payable on the balance of the relevant part of the income shall be computed according to such of the rates of above fifteen per centum as are applicable thereto under this Act ; and

(b)

if the relevant part of the income does not exceed the amount of such profits and income, the tax payable on the entirety of the relevant part of the income shall be at the rate of fifteen per centum notwithstanding anything to the contrary in this Act.

s 52 முதல் தொடர்ந்து படிக்கவும்

Chapter X

Companies

Chapter X முதல் தொடர்ந்து படிக்கவும்