Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAmendment of section 60 of the principal enactment
| 26. Section 60 of the principal enactment is hereby amended by the substitution for all the words from "which becomes payable to fifteen per centum" of the words :-" "which becomes payable in any year of assessment commencing prior to March 31, 2002 to any non resident person if the relevant dividend consists of the whole or any part of the amount of a dividend not being the whole or any part of a dividend which is exempt from income tax under this Act, distributed by any quoted public company on or before March 31,2002 and received either directly or through one or more intermediary companies, by such resident company, income tax equivalent to ten per centum.". |