102.
| (1) Where any non governmental organisation as defined in sub section (2) of this section, receives any money by way of grant, donation, contribution or by any other means, an amount equal to three per centum of such money shall, notwithstanding anything to the contrary in any other provision of this Act, be deemed to be the full profits and income of such year of assessment, and such profits and income of such non governmental organisations shall be deemed to arise in Sri Lanka. |
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| (2)For the purposes of subsection (1), a "non governmental organisation" means any organisation or association formed by a group of persons on a voluntary basis which is non governmental in nature, dependant on grants, donations, contributions or money received from any other means, locally or from any foreign country or any foreign or local organisation and established and constituted for the provision of relief and services of a humanitarian nature to the poor and destitute, to the sick, orphans and widows, youth and children and generally for providing relief to the needy in times of disaster, which is determined by the Commissioner General as a non governmental organisation for the purposes of this section. |
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| (3) The profits and income of a non governmental organisation shall be chargeable with income tax at the appropriate rate as specified in the Fifth Schedule to this Act:
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Sri Lanka Consolidated Acts