Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 10 of 2006) - Sect 43

Rate of income tax on profits and income arising from certain undertaking approved by Minister

43. The profits and income arising to any person from an undertaking approved by the Minister for the operation and maintenance of facilities for the storage of goods or commodities brought into Sri Lanka for re-export, shall be liable to income tax at the appropriate rate specified in the Fifth Schedule to this Act.


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