81.
| (1) Where a non-resident person carries on the business of ship-owner or charterer and any ship owned or chartered by him calls at a port in Sri Lanka, an amount equal to six per centum of the entire sum receivable on account of the carrying of passengers, mails, livestock and goods shipped in Sri Lanka (other than goods brought to Sri Lanka solely for transshipment) shall, notwithstanding anything to the contrary in any other provisions of this Act, be deemed to be his full profits arising from the carriage of such passengers. mails, livestock or goods and such profits shall be deemed to arise in Sri Lanka. |
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| (2) Where the call of a ship owned or chartered by a nonresident person at a port in Sri Lanka is casual and further calls by that ship or others owned or chartered by that person are unlikely, the provisions of this section shall not apply to the profits of such ship and no income tax shall be charged thereon. |
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Sri Lanka Consolidated Acts