Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsRate of income tax on profits and income from services rendered outside Sri Lanka by any resident company or partnership
| 57. The profits and income earned in foreign currency by any company resident in Sri Lanka from services rendered in Sri Lanka to any person or partnership outside Sri Lanka, being services rendered in the course of carrying on or exercising any profession shall, if such profits and income are remitted to such company through a bank in Sri Lanka, be chargeable with income tax at the appropriate rate specified in the Fifth Schedule to this Act. |