67.
| (1) Where a company or a body of persons has its registered or principal office in Sri Lanka, or where the control and management of its business are exercised in Sri Lanka, such company or body of persons shall be deemed to be resident in Sri Lanka for the purposes of this Act. |
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| (2) An individual who arrives in Sri Lanka and who is in Sri Lanka for a period or periods amounting in the aggregate to more than six months during the year commencing from the date of his arrival shall, if he is in Sri Lanka at the end of that year, be deemed resident throughout that year but if he is not in Sri Lanka at the end of that year, he shall be deemed resident from the date of his arrival to the date of his last departure during that year, and, subject to the provisions of the succeeding subsections, non resident from the date of such last departure to the end of that year. |
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| (3) An individual who has been deemed resident through- out a period of twenty-four consecutive months under the provisions of this section or under section 54 of the Inland Revenue Act, No. 4 of 1963, shall be deemed to be resident until such time as lie is continuously absent from Sri Lanka for an unbroken period of twelve months. When such person is so absent, he shall be deemed to be non-resident as from the date on which such absence commenced. |
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| (4) Where an individual is deemed resident for any period in accordance with the provisions of any of the foregoing subsections, and at the end of such period is absent from Sri Lanka for less than three months, such period of absence shall for all the purposes of this section be treated as if it had been spent by him in Sri Lanka. |
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| (5) An individual who is in the employment of the Government of Sri Lanka and who is resident in any other country during any period for the purposes of such employment and the spouse of such individual shall, for the purposes of this Act, be deemed to be resident in Sri Lanka during that period if income tax or any tax of a similar character is not payable in that country in respect of the official emoluments payable to him for such period: |
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| (6) An individual who is employed in a Ceylon ship, within the meaning of the Merchant Shipping Act, No. 52 of 1971, shall, for the purposes of this Act, be deemed to be resident in Sri Lanka during the period he is so employed : |
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Sri Lanka Consolidated Acts