83.
| (1) The succeeding provisions of this section shall not apply to any person who is a resident of a country with which arrangements for the avoidance of double taxation are or had been made under the provisions of subsection (1) of section 82 of this Act or of subsection (1) of section 70 of the Inland Revenue Act, No. 4 of 1963, or the provisions of the Double Taxation (Relief) Act |
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| (2) Where any person proves to the satisfaction of the Commissioner-General that he has paid, or is liable to pay by deduction or otherwise, both Sri Lanka tax for any year of assessment and Commonwealth tax for the corresponding year on his income from any source, he shall be entitled to relief from Sri Lanka tax, of an amount equal to one-half of the Sri Lanka tax or Commonwealth tax paid or payable in respect of his income from that source, whichever is lower : |
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| (3) For the purposes of this section
| | (a) " Commonwealth tax" means any income tax and super tax charged under any law in force in any territory which is a member of the Commonwealth of Nations where the legislature of that territory has provided for relief in respect of tax charged on income both in that territory and in Sri Lanka which appears to the Commissioner-General to correspond to the relief granted by this section, and the amount of Commonwealth tax shall be the amount of such tax before deducting such first- mentioned relief ; | | |
| | (b) the Sri Lanka tax paid or payable in respect of income from any source shall be ascertained by applying the Sri Lanka rate of tax to the income assessed from that source, after deducting any sum payable therefrom by way of interest, annuity, ground rent, or royalty ; and Commonwealth tax paid or payable in respect of income from any source shall be ascertained as far as may be in a corresponding manner ; | | |
| | (c) a certificate issued by or on behalf of the authority administering a Commonwealth tax shall be receivable in evidence to show the amount of Commonwealth tax paid or payable in respect of income from any source ; | | |
| | (d) "corresponding year", in relation to a year of assessment under this Act, means the year for the purposes of Commonwealth tax, which in the opinion of the Commissioner-General corresponds to such year of assessment. | | |
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Sri Lanka Consolidated Acts