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PARLIAMENT OF THE DEMOCRATIC SOCIALIST REPUBLIC OF …
2-2d2- PARLIAMENT OF THE DEMOCRATICSOCIALIST REPUBLIC OFSRI LANKAINLAND REVENUE ACT, No. 24 OF 2017 Printed on the Order of Government[Certified on 24th of October, 2017 ]PRINTED AT THE DEPARTMENT OF GOVERNMENT PRINTING, SRI LANKATO BE PURCHASED AT THE GOVERNMENT PUBLICATIONS BUREAU, COLOMBO 5 Price : Rs. : Rs. as a Supplement to Part II of the Gazette of the DemocraticSocialist REPUBLIC of Sri Lanka of October 27, 2017 This Act can be downloaded from OF title and the effective date of the ICHAPTER IIMPOSITION OF INCOME IIINCOME TAX BASED ivision I: Taxable II: Assessable III: Exempt IV: for trading and and development expenses and agriculturalstart up allowances and balancing on realisation of business assets and (i)(ii) amount of financial or investment IIICALCULATION OF THE INCOME TAXD ivision I: Method of in the year of of basis basis of amounts including bad II.
Inland Revenue Act, No. 24 of 2017 1 2 PL 005318—–2,962 (07/2017) Short title and the effective date of the Act. [Certified on 24th of October, 2017] L.D.—O. 23/2017 AN ACT TO PROVIDE FOR THE IMPOSITION OF INCOME TAX BE it enacted by the Parliament of the Democratic Socialist Republic of Sri Lanka as follows:-1.
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