Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 38 of 2000) - Sect 89

Certain royalties deemed to be profits and income

89. Where royalties are -
(a) borne directly or indirectly by a person resident in Sri Lanka : or
(b) deductible under section 29.
such royalties shall be deemed to be profits and income arising in or derived from Sri Lanka.

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