Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsPersons paying rent, lease rent etc. to deduct income tax
| 155. Every person or partnership paying any rent, lease rent or other payment for the use or occupation otherwise than as a residence, of any specified land or building, shall deduct at the time of the payment of such rent, lease rent or other payment, income tax at the rate of ten per centum of such rent, lease rent or other payment. |