Inland Revenue (Amendment) Act 2012 · இயற்றப்பட்டவாறு
29. Amendment of the Third Schedule to the principal enactment
அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள உரை மேலோங்கும். அதிகாரப்பூர்வ Sinhala உரையைத் திறக்கவும், documents.gov.lk-இல் அதிகாரப்பூர்வ PDF
அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
The Third Schedule to the principal enactment, as last amended by Act, No. 22 of 2011, is hereby further amended as follows:—
by the substitution for item 1 of that Schedule, of the following item:—
“1. Hindu undivided families -
for any year of assessment commencing prior to
April 1, 2011;
for any year of assessment commencing on or after April 1, 2011;
by the substitution for item 3 of that Schedule, of the following item:—
“3. Executor (other than trustees under last wills) and receivers (other than liquidators) -
for any year of assessment commencing prior to
April 1, 2011;
for any year of assessment commencing on or after April 1, 2011;
by the substitution for item 4 of that Schedule, of the following item:—
“4. Trustees (including trustees under last wills) –
for any year of assessment commencing prior to
April 1, 2011;
for any year of assessment commencing on or after April 1, 2011;
by the substitution for item 5 of that Schedule, of the following item:—
30 per centum 24 per centum ”;
30 per centum 24 per centum”;
24 per centum”;
30 per centum
“5. Partnerships –
for any year of assessment commencing prior to
April 1, 2011;
for any year of assessment commencing on or after April 1, 2011;
by the substitution for item 6 of that Schedule, of the following item:—
“6. Partnerships (on any assessment made) –
for any year of assessment commencing prior to
April 1, 2011;
for any year of assessment commencing on or after April 1, 2011;
by the substitution in paragraph (b) of item 8 of that Schedule, for the words and figures
“commencing prior to April 1, 2011”, of the words and figures “commencing on or after April 1, 2011”;
by the substitution for item 11 of that Schedule, of the following item:—
“11. Governments (other than the Government of Sri
Lanka and the Government of the United Kingdom)-
for any year of assessment commencing prior to
April 1, 2011;
for any year of assessment commencing on or after April 1, 2011;
30 per centum 28 per centum”;
30 per centum 24 per centum”;
30 per centum 24 per centum ”;
by the substitution for item 12 of that Schedule, of the following item:—
“12. Business Undertakings vested in the Government under the Business Undertakings (Acquisition) Act, No. 35
of 1971-
on the taxable income –
for any year of assessment commencing prior to
April 1, 2011;
for any year of assessment commencing on or after April 1, 2011;
on the balance of the profits after deduction therefrom of the tax payable under paragraph (i)”;
by the substitution for item 15 of that Schedule, of the following item:—
“15. Persons (other than those referred to above and in the First or Second Schedule)-
for any year of assessment commencing prior to
April 1, 2011;
for any year of assessment commencing on or after April 1, 2011;