Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 10 of 2006) - Sect 94

Certain royalties deemed to be profits and income

94. Where royalties are -
(a) borne directly or indirectly by a person resident in Sri Lanka; or
(b) deductible under section 32, such royalties shall be deemed to be profits and income arising in or derived from Sri Lanka.

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