"other than gains and profits stated above" kiyanne monawada?"Gains and profits earned or derived by any person from any foreign source, other than gains and profits stated above, where such gains and profits earned or derived in foreign currency and remitted through a bank to Sri Lanka is exempt from income tax, w.e.f. 01.01.2020."
source: https://www.desaram.com/covid-19/recent-changes-to-income-tax.php
"any service rendered in or outside Sri Lanka to any person to be utilized outside Sri Lanka, where the payment for such services is received in foreign currency and remitted through a bank to Sri Lanka on or after January 1, 2020;"
source: http://www.documents.gov.lk/files/bill/2021/3/37-2021_E.pdf (The Bill to amend the Inland Revenue Act No. 24 of 2017 (“the Act") was gazetted and issued on 18th March 2021. The Bill is yet to be passed by the Parliament for legal enactment)
Mewala thiyana widihata anuwa nan foreign currency income is exempt from tax.
Company kiyala na person kiyala thiyenne.
Ethakota loku ganak awama meka personal earnings kiyala oppu karannath mona hari illaida danne naha.