33. The following new section is hereby inserted immediately after section 48A of the principal enactment and shall have effect as section 48B of that enactment :-
| 48B. Where the taxable income of any person for any year of assessment commencing on or after April 1, 2003. includes a dividend received from outside Sri Lanka, the taxable income representing such dividend, shall be charged with tax at the appropriate rate as specified in the Sixth Schedule to this Act. subject to the provisions of any agreement for the avoidance of double taxation". |
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Sri Lanka Consolidated Acts