Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsExemptions of profits and income derived from outside Sri Lanka
| 15. Notwithstanding anything to the contrary in any other provision of this Act, the profits and income derived from outside Sri Lanka by any individual who has been a non resident of Sri Lanka and who arrives and stays in Sri Lanka, shall be exempt from income tax, if such individual is a citizen of both Sri Lanka and any other country, at the time of such arrival and during the whole of such stay. |