Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 10 of 2006) - Sect 15

Exemptions of profits and income derived from outside Sri Lanka

15. Notwithstanding anything to the contrary in any other provision of this Act, the profits and income derived from outside Sri Lanka by any individual who has been a non resident of Sri Lanka and who arrives and stays in Sri Lanka, shall be exempt from income tax, if such individual is a citizen of both Sri Lanka and any other country, at the time of such arrival and during the whole of such stay.


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