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Charge of Income Tax
Residence of an Individual
46 other sections not shown
acquisition agreement allowance amount appeal apply approved arising assessable income assessment Assessor asset authority Bank basis benefit Board building capital gains carried chargeable charged child circumstances claim Commissioner computing considered construction contract cost Court deducted deemed default determined dividends employee employment entitled evidence Example exceed excess exempt from income existing expenditure expenses fact five gifts gifts tax Government held income tax incurred individual institution interest investment issued less liable limited loss means ment Minister nature non-resident operation owner paid partnership payment period person production profession or vocation profits profits and income purchase question reasonable receipt received regarded rent resident respect shareholders shares sources Sri Lanka statutory income tax payable taxable taxpayer trade transaction trust undertaking wealth tax