| (1) There shall be exempt from income tax-
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| (a) the income of any local authority or Government institution, exclusive of the income of any trust or other matter vested in or administered by such authority or institution to which such authority or institution is not beneficially entitled; | | |
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| (b) the income of the Widows' and Orphans' Pension Fund of public officers of Ceylon; | | |
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| (c) the income of any Widows' and Orphans' Pension Fund or Scheme established for the Local Government Service | | |
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| (d) the profits and income of the Ceylon Tea Propaganda Board; | | |
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| (dd) the profits and income of the Institute of Chartered Accountants of Ceylon; | | |
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| (e) any sum paid to any person as a subsidy under the Cacao Planting Subsidy Scheme; | | |
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| (f) the emoluments, and any income not arising in Ceylon, of any scientist, technician, expert or adviser, who is not a citizen of Ceylon and who is employed in Ceylon on a contract of employment entered into on or after April 1, 1959, between him and the Government of Ceylon or between him and any such statutory corporation or institution as may be approved by the Minister for that purpose; | | |
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| (g) the emoluments, and any income not arising in Ceylon, for three years reckoned from the date of employment in Ceylon, of any scientist, technician, expert or adviser, who is not a citizen of Ceylon and who is brought to and employed in Ceylon on or after April 1, 1958, by a corporation to which section 6 applies, or by the proprietor of an undertaking to which that section applies, for the purposes of that undertaking, but so however that, if the exemption from tax granted by section 6 in respect of that corporation or undertaking ends on a date earlier than the date on which the aforementioned period of exemption of three years expires, such period shall expire on the date on which the exemption from tax in respect of that corporation or undertaking ends; | | |
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| (h) the income of any institution or trust of a public character established by any written law solely for the purposes of scientific research; | | |
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| (i) the profits and income derived by the Government of any foreign country, either directly or through any agency of that Government, from aid granted in money, goods, services or in any other form by that Government to the Government of Ceylon; | | |
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| (j) the profits and income of the United Nations Organization including the net annual value of any land owned in Ceylon by and occupied by or on behalf of that Organization and any improvements on that land; | | |
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| (k) the profits and income derived by any such company, partnership or other body of persons outside Ceylon as may be approved by the Government of Ceylon from aid granted in money, goods, services or in any other form by that company, partnership or other body to that Government; | | |
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| (l) the official emoluments, and any income not arising in or derived from Ceylon, of-
As regards other income, the liability to tax of any person herein before mentioned shall be the same as though he were a non-resident person; | | | (i) the Diplomatic Representative in. Ceylon (by whatever name or title designated) of the Government of any foreign country and the High Commissioner in Ceylon of the Government of any part of Her Majesty's dominions; |
| (ii) any such member of the staff of any Diplomatic Representative or High Commissioner referred to in sub-paragraph (i) as is a citizen or subject of the country represented by that Diplomatic Representative or High Commissioner, any such Consul or Trade Commissioner as is a citizen or subject of the country represented by him, and any such member of the staff of any Consul or Trade Commissioner as is a citizen or subject of the country represented by that Consul or Trade Commissioner, such Consul or Trade Commissioner or member of a staff referred to above not being a person who carries on or exercises in Ceylon any other employment or any trade, business, profession or vocation; |
| (iii) any expert, adviser, technician or official whose salary or principal emolument is not payable by the Government of Ceylon and who is brought to Ceylon by the Government of Ceylon 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 similar organization approved by the Minister; |
| (iv) any trainee from abroad who is sent to Ceylon under any of the Technical Co-operation Programmes of the United Nations Organization and its Specialized Agencies, or of the Colombo Plan Organization, or of any similar organization approved by the Minister; and |
| (v) any official of the United Nations Organization who is resident in Ceylon and who is not a citizen of Ceylon. |
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| (m) any overseas allowance or representational allowance granted by the Government of Ceylon to any individual who is deemed by subsection (6) of section 54 to be resident in Ceylon; | | |
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| (n) the official emoluments of any citizen of Ceylon who is employed as an expert, adviser or official or a technician by the United Nations Organization or by any Specialized Agency of that Organization; | | |
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| (o) the official emoluments, and any income not arising in or derived from Ceylon, of-
| | | (i) members of any naval, military or air forces of any country other than Ceylon who are in Ceylon at the request or with the concurrence of the Government of Ceylon; and |
| (ii) persons employed in any civil capacity by the Government of any country other than Ceylon who, not being persons resident in Ceylon for a period exceeding three months immediately prior to the date of commencement of such employment, are so employed in or visit Ceylon for any purpose connected with such members of any naval, military or air forces as are referred to in the preceding sub-paragraph (1); |
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| (p) wound and disability pensions granted to members or ex-members of Her Majesty's Forces; | | |
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| (q) United States Government Disability Pensions; | | |
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| (r) the income accruing to a person receiving instruction at any university, college, school, or other educational establishment from a scholarship, exhibition, bursary, or similar educational endowment; | | |
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| (s) any capital sum received by way of death gratuity or as consolidated compensation for death or injuries; | | |
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| (t) the accumulated interest payable to an individual in respect of any Ceylon Savings Certificate issued under the Savings Certificates Ordinance, so long as the amount of the certificates held by the individual who is for the time being the holder of such certificates does not exceed the amount which an individual is for the time being authorized to hold under the written law, rules, or regulations relating to such certificates; | | |
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| (u) interest paid or credited on sums not exceeding fifteen thousand rupees lying to the credit of any individual in the Ceylon Savings Bank and the Ceylon Post Office Savings Bank; | | |
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| (v) any sum paid to the owner of an estate out of the Rubber Replanting Subsidy Fund (established under the Rubber Replanting Subsidy Act), for the purpose of subsidizing the replanting of rubber plants in that estate; | | |
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| (w) any sum paid to any person under any regulations made under the Tea Subsidy Act, No. 12 of 1958, as a subsidy out of the Tea Subsidy Fund established under that Act; | | |
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| (x) the profits and income other than the profits and income arising out of the business of a printer, publisher, transporter or distiller, of any co-operative society which is registered under the Co-operative Societies Ordinance, and the majority of the members of which are resident in Ceylon; and | | |
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| (y) the profits and income of the University of Ceylon established under the Ceylon University Ordinance, and the Vidyodaya University of Ceylon and the Vidyalankara University of Ceylon established under the Vidyodaya University and the Vidyalankara University Act, No. 45 of 1958: | | |
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Sri Lanka Consolidated Acts