Sri Lanka Capital Gains Tax on realisation of investment assets — rates, exemptions, calculation and filing (Inland Revenue Act No. 24 of 2017, as amended by Act No. 11 of 2026).
Sri Lanka provisional tax via Advance Income Tax (AIT) quarterly instalments under s 90 of the Inland Revenue Act — who pays, calculation, due dates and penalties.
Use whenever asked about SSCL on turnover for importers, manufacturers, service providers, wholesalers/retailers, or financial-service businesses in Sri Lanka.
Use whenever asked to compute, deduct, or reconcile Sri Lanka WHT/AIT on interest, dividends, rent, service fees, royalties, or payments to non-residents under the Inland Revenue Act No. 24 of 2017 as amended by Act No. 02 of 2025.