Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 35 of 1993) - Sect 18

Amendment of the First Schedule to the principal enactment

18. The First Schedule to the principal enactment is hereby amended by the substitution for Part III of that Schedule, of the following Part: The rates of income tax applicable to any individual who is not a citizen of Sri Lanka and who is deemed, under subsection (7) of section 67, to be a non-resident For any year of assessment commencing on or after April 1,1979, but prior to April 1,1993. .25 per centum For any year of assessment commencing on or after April 1,1993. .. 15 per centum ".


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