9. There shall be exempt from income tax-
| (a) the emoluments, pension and any other benefit arising to any person from the office of the President of the Republic of Sri Lanka ; |
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| (b) the official emoluments of -
| | (i) any person who holds any paid office under the Republic being emoluments in respect of services rendered to the State; | | |
| | (ii) a judicial officer within the meaning of Article 170 of the Constitution; | | |
| | (iii) an employee of a local authority ; | | |
| | (iv) an employee of a public Corporation within the meaning of Article 170 of the Constitution; | | |
| | (v) an employee of any University which is established or deemed to be established by the Universities Act, No. 16 of 1978 ; | | |
| | (vi) an employee of any business undertaking acquired by or vested in the Government under the Business Undertakings (Acquisition) Act, No. 35 of 1971 ; | | |
| | (vii) a member or employee of any board or com mission of inquiry established by or under any law, being a board or commission all the members of which are appointed by the President or by a Minister; | | |
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| (c) the emoluments arising in Sri Lanka and any income not arising in Sri Lanka of any individual who is a scientist, technician, expert or adviser, who is not a citizen of Sri Lanka and who is -
| | (i) employed in Sri Lanka on a contract of employment entered into between him and the Government of Sri Lanka or between him and any such public corporation or institution as may be approved by the Minister for that purpose ; or | | |
| | (ii) engaged in performing any services in any project carried on. by-
| | | (a) the Government of Sri Lanka ; or |
| (b) such public corporation; or |
| (c) any other body corporate approved by the Minister to the capital of which the Government of Sri Lanka or such public corporation has made a contribution ; |
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| | (iii) brought to and employed in Sri Lanka by the proprietor of an undertaking to which section 16 applies or by any undertaking, being an enterprise with which an agreement has been entered into by the Greater Colombo Economic Commission under section 17 of the Greater Colombo Economic Commission Law, No. 4 of 1978, for the purposes of that undertaking ; or | | |
| | (iv) brought to and employed in Sri Lanka by the proprietor of any such undertaking as is approved by the Minister by notice published in the Gazette, such approval being for such period as may be specified in the notice: | | |
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| (d) the emoluments arising in Sri Lanka and any income not arising in Sri Lanka, for three years reckoned from the date of employment in Sri Lanka of any individual who is not a citizen of Sri Lanka and who is brought to and employed in Sri Lanka by the proprietor of any such undertaking as is referred to in section 16 or in section 23 (1) (b) (ii) in such capacity as may be approved by the Minister on the recommendation of the Ceylon Tourist Board ; |
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| (e) the emoluments arising in Sri Lanka and any income not arising in Sri Lanka of any individual who is not a citizen of Sri Lanka and who is brought to and employed in Sri Lanka, in the performance of a contract the profits from which are exempt from income tax under section 22 ; |
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| (f) the official emoluments, arising in Sri Lanka, and any income not arising in or derived from Sri Lanka of -
| | (i) the Diplomatic Representative in Sri Lanka (by whatever name or title designated) of the Government of any other country ; | | |
| | (ii) any such member of the staff of any Diplomatic Representative referred to in sub-paragraph (i), any such Consul or Trade Commissioner, and any such member of the staff of such Consul or Trade Commissioner as is a citizen or subject of the country represented by that Diplomatic Representative, Consul or Trade Commissioner, if the Minister, on being satisfied that a corresponding official of the Government of Sri Lanka resident in the country represented by that person is or would be granted similar exemption from income tax by that country, declares that the exemption shall apply in that case : | | |
| | (iii) any expert, adviser, technician or official whose salary or principal emolument is not payable by the Government of Sri Lanka who is brought to Sri Lanka by the Government of Sri Lanka through any Specialized Agency of the United Nations Organization, or under the Point Four Assistance Programme of the- Government of the United States of America, or through the Colombo Plan Organization (including its Technical Assistance Bureau) or any other organization approved by the Minister as being of a similar character ; | | |
| | (iv) any trainee from abroad who is sent to Sri Lanka under any of the Technical Co-operation Programmes of the United Nations Organization and its Specialised Agencies, or of the Colombo Plan Organization, or of any other organization approved by the Minister as being of a similar character; | | |
| | (v) any official of the United Nations Organization who is resident in Sri Lanka and who is not a citizen of Sri Lanka ; | | |
| | (vi) members of any naval, military or air forces of any country other than Sri Lanka who are in Sri Lanka at the request, or with the concurrence, of the Government of Sri Lanka ; and | | |
| | (vii) persons employed in any civil capacity by the Government of any country other than Sri Lanka who, not being persons resident in Sri Lanka for a period exceeding three months immediately prior to the date of commencement of such employment are so employed in or visit Sri Lanka for any purpose connected with the presence in Sri Lanka, of such members of any naval, military or air forces as are referred to in sub-paragraph (vi) : | | |
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| (g) the official emoluments of any citizen of Sri Lanka who is employed as an expert, adviser, technician or official by the United Nations Organization or by any Specialised Agency of that Organization; |
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| (h) the official emoluments of any individual who is employed by the World Tourism Organization; |
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| (i) the value of any travel warrant or passage granted to a person who is not a citizen of Sri Lanka to enable him to come to Sri Lanka to assume duties, or to return from Sri Lanka on the termination of his services, whether on retirement or otherwise, or of any travel warrant or passage granted to the wife or any son or daughter of such person to come to Sri Lanka or to visit his or her home abroad or to return from Sri Lanka on the termination of the services of such person; |
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| (j) any allowance granted by an employer to his employee for travelling, subsistence and lodging, in respect of travel by such employee outside Sri Lanka in connection with his employment; |
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| (k) the emoluments earned, in any year of assessment in foreign currency by any individual resident in Sri Lanka, in respect of services rendered by him in that year of assessment outside Sri Lanka in the course of any employment carried on or exercised by him, if such emoluments (less such amount ex- pended by such individual outside Sri Lanka as is considered by the Commissioner-General to be reasonable personal expenses) are remitted by him to Sri Lanka; and |
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| (l) profits and income not exceeding in the aggregate one thousand two hundred rupees for any year of assessment from all sources other than employment, received by an individual or any child whose total statutory income is aggregated with the income of that individual, if the total statutory income of that- individual consists only of -
| | (i) profits and income from employment, not exceeding thirty thousand rupees ; and | | |
| | (ii) profits and income not exceeding one thousand two hundred rupees from all sources of profits and income other than employment. | | |
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Sri Lanka Consolidated Acts