Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 10 of 2006) - Sect 153

Specified persons to deduct income tax from specified fees

153.
(1)Every specified person shall, subject to the provisions of this Chapter, deduct from any specified fee payable to any person or to any partnership, at the time such specified fee is paid, income tax at the rate of five per centum of such specified fee.
(2) For the purposes of subsection (1)-

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