54. *
| (1) Where a company or body of persons has its registered or principal office in Ceylon, or where the control and management of its business are exercised in Ceylon, such company or body of persons shall be deemed to be resident in Ceylon for the purposes of this Act: |
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| (2) An individual who arrives in Ceylon and who is in Ceylon for a period or periods amounting in the aggregate to more than six months during the year commencing from the date of his arrival shall, if he is in Ceylon at the end of that year, be deemed resident throughout that year; but if he is not in Ceylon at the end of that year, he shall be deemed resident from the date of his arrival to the date of his last departure during that year, and, subject to the provisions of the succeeding subsections, non-resident from the date of such last departure to the end of that year. |
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| (3) An individual who has been deemed resident throughout a period of twenty-four consecutive months or who would have been deemed to be so resident if this Act had always been in force, shall be deemed to be resident until such time as he is continuously absent from Ceylon for an unbroken period of twelve months. When such person is so absent, he shall be deemed to be non-resident as from the date on which such absence commenced. |
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| (4) Where an individual is deemed resident for any period in accordance with the provisions of any of the foregoing subsections, and at the end of such period is absent from Ceylon for less than three months, such period of absence shall for all the purposes of this section be treated as if it had been spent by him in Ceylon. |
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| (5) Where an individual dies during the year preceding any year of assessment, and, in respect of the period from the commencement of such year to the date of his death, the Commissioner is satisfied-
| | (a) that, although he is deemed to be resident under the foregoing subsections, he would, but for his death, have been deemed to be non-resident; or | | |
| | (b) that, although he is not deemed to be resident under the foregoing subsections, he would, but for his death, have been deemed to be resident; and | | |
| | (c) that there is chargeable for the said period a greater amount of income tax than would have been so chargeable if he had lived, | | |
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| (6) An individual who is in the employment of the Government of Ceylon and who is resident in any other country during any period for the purposes of such employment shall, for the purposes of this Act, be deemed to be resident in Ceylon during that period if income tax or any tax of a corresponding nature is not payable in that country in respect of the official emoluments payable to him for such period: |
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* The amendment made in section 54 by subsection (l) of section 26 of Act No. 18 of 1965 shall be deemed to have come into force on March 30, 1963.-See section 26 (2) of Act No. 18 of 1965. |
Sri Lanka Consolidated Acts