Income Tax (Amendments to the Inland Revenue Act, No.24 of 2017) 1.1 Exemptions 1.1.1 The Earnings by any non-resident person on any sovereign bond denominated in local or foreign currency will be exempted. 1.1.2 Interest income earned by any resident person on sovereign bonds denominated in foreign currency, including Sri Lanka Development Bonds (SLDB) will […]
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