Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsRate of income tax an qualified export profits and income of a company which commences to carry on any specified undertaking
| 45. Where any company commences after November 10, 1993, to carry on any specified undertaking and the taxable income of that company for any year of assessment commencing prior to April 1, 2014 includes any qualified export profits and income such part of the taxable income of that company for that year of assessment as consists of such qualified exports profits and income shall notwithstanding anything to the contrary in this Act, be chargeable with income tax at the rate of fifteen per centum. |