Return / Schedule Management
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Source of income
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where necessary).
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Individual income tax — main return
Y/A —
Taxpayer Identification Number (TIN)
—
Name of taxpayer
—
Year of assessment
—
Please click on the 'Schedule' link next to each field, to
access the schedule and fill in the information. The sum
of what you have filled in will be auto-populated into the
field in this return page.
Residency
Senior citizen
For your convenience, we have pre-filled some of the
information based on available data. However, it is your
responsibility to ensure the accuracy and provide the
correct details.
Part A - Income liable to tax
Employment income (Rs.)
10
Business income (Rs.)
20
Investment income (Rs.)
30
Other income (Rs.)
40
Assessable income (10 + 20 + 30 + 40) (Rs.)
50
Part B - Deductions from assessable income
Reliefs
Relief for rent income (Rs.)
60
Relief on resident's Solar panel (Rs.)
70
Personal relief (Rs.)
i
80
Total reliefs (60 + 70 + 80) (Rs.)
90
Qualifying payments (Rs.)
100
Total deductions from assessable income (90 + 100)
(Rs.)
110
Taxable income (50 - 110) (Rs.)
120
Schedule 6 (click to go to page)
Schedule 7 (click to go to page)
Part C - Calculation of tax payable
Tax on terminal benefits (Rs.)
130
Tax on gain on realization of investment assets (Rs.)
140
Tax on balance taxable income (Rs.)
150
Tax on final withholding payments (WHT not deducted)
(Rs.)
160
Total tax payable (130 + 140 + 150 + 160) (Rs.)
170
Less : Tax credits (Rs.)
180
Balance tax payable (If 170 > 180, Then 170 - 180)
(Rs.)
190
Refund claimed (If 170 < 180, Then 180 - 170) (Rs.)
200
Schedule 10 (click to go to page)
Statement of assets and liabilities (click to go to
page)
Part D -
Total exempt/excluded income (115+216+317) (Rs.)
210
Foreign Currency Remitted Amounts
(406.a+406.b+406.c+406.d=406.E)
210A
Schedules
Y/A —
Individual income tax - Schedule 1
Part I - Details of employment income (Both local &
foreign)
i
| Type | Employer/company name | TIN of the employer | Remuneration (Rs.) | |
|---|---|---|---|---|
| Total remuneration (Cage 105) | Rs. 0.00 | |||
101
102
103
104
Part I - Terminal benefits
| Type | Employer/company name | TIN of the employer | Terminal benefits (Rs.) | |
|---|---|---|---|---|
| Total terminal benefits (Cage 110) | Rs. 0.00 | |||
106
107
108
109
Total employment income (cage 105 + cage 110)
111
Enter amount in Cage 111 to Cage 10 of the Return
*"A" for primary employment & "B" for secondary
employment
Part II - Employment income -
| Type of exempt (A) / excluded (B) income | TIN or name of the employer | Amount (Rs.) | |
|---|---|---|---|
| Total exempt / excluded income total of cage 114 (Rs.) (Cage 115) | Rs. 0.00 | ||
112
113
114
Enter total amount of cages 115+216+317 in to cage 210 of
the Return
Individual income tax - Schedule 3
Part I - Details of investment income
A. Investment income (Other than partnership or trust)
(Both local & foreign)
i
| Activity code | Type of income | Gains and profits (Rs.) | |
|---|---|---|---|
| Total investment income (Other than partnership or trust) (Cage 304) | Rs. 0.00 |
301
302
303
B. Partner's investment income from partnership (Both
local & foreign)
i
| Activity code | Partnership name | TIN | Gains and profits (Rs.) | |
|---|---|---|---|---|
| Partner's total investment income from partnership (Cage 309) | Rs. 0.00 |
305
306
307
308
C. Beneficiary's investment income from trust (Both local
& foreign)
i
| Activity code | Trust name | TIN | Gains and profits (Rs.) | |
|---|---|---|---|---|
| Beneficiary's total investment income from trust (Cage 314) | Rs. 0.00 |
310
311
312
313
Total investment income(cage 304 + cage 309 + cage 314)
315
Enter amount in cage 315 in to cage 30 of the Return
Part II - Reliefs for investment income
i
Relief for rent income (25% of the total rent income from
sole proprietorship and partnership)
316
Enter amount in cage 316 in to cage 60 of the Return.
Part III -
Exempt income breakdown
i
| Type of income | Account / Cert. No. | Bank / Institution | Currency | Foreign amount | Rate | Total income (Rs.) |
|---|
Exempt amounts / Excluded amount (cage 317)
317
Enter total amount of cages 317+216+115 in to cage 210 of
the Return. When breakdown rows exist, cage 317 is calculated
from the table.
Individual income tax - Schedule 2
Part I - Details of business income
A. Business income from sole proprietorship (Both local
& foreign)
i
| Activity code | Nature of the business | Gains and profits (Rs.) | |
|---|---|---|---|
| Total business income from sole proprietorship (Cage 204) | Rs.0.00 |
201
203
202
204A
B. Partner's business income from partnership (Both local
& foreign)
i
| Activity code | Partnership name | TIN of the partnership | Gains and profits (Rs.) | |
|---|---|---|---|---|
| Partner's total business income from partnership (Cage 209) | Rs.0.00 |
205
206
207
208
209A
C. Beneficiary's business income from trust (Both local
& foreign)
i
| Activity code | Trust name | TIN of the trust | Gains and profits (Rs.) | |
|---|---|---|---|---|
| Beneficiary's total business income from trust (Cage 214) | Rs.0.00 |
210
211
212
213
214A
Total Business income (cage 204 + cage 209 + cage 214)
(Both local & foreign)
215
Enter amount in cage 215 in to cage 20 of the Return
Part II - Business income -
Exempt or Excluded amounts/gains and profits
216
Enter total amount of cages 216+115+317 in to cage 210 of
the Return
Individual income tax - Schedule 4
Other income
| Type of income (Both local & foreign) | Gains and profits (Rs.) | |
|---|---|---|
| Total of other income (Cage 403) | Rs. 0.00 |
401
402
403A
Enter amount in cage 403 in to cage 40 of the Return
210A Summary of foreign currency remitted amounts in to
Sri Lanka during the year
Description
Employment a
Business b
Investment c
Other d
Total e=(a+b+c+d)
Turnover / Income Rs.
404.1
404.2
404.3
404.4
404.5
Gain / Profit Rs.
405.1
405.2
405.3
405.4
405.5
Remitted Amount Rs.
406.1
406.2
406.3
406.4
406.5
Individual income tax - Schedule 5
A - Qualifying payment as per Inland Revenue Act, no. 24
of 2017
i
Donation made
Amount paid (Rs.)
Deductible amount (Rs.)
To approved charity
502.1
503.1
Deductible amount limited to 1/3rd of the taxable income
or Rs.75,000 or amount donated whichever is less
To the Government
502.2
503.2
To other Specified Institutions
502.3
503.3
Contribution made to establish a shop for a female of
Samurdhi beneficiary family
502.4
503.4
Expenditure on Film Industry
502.5
503.5
Total qualifying payments(503.1+503.2+503.3+503.4+503.5)
504
B - Brought forward qualifying payments as per Inland
Revenue Act No. 10 of 2006
Description
B/F amount (Rs.)
Deductible amount(Rs.)
C/F amount (Rs.)
A. Donation to government
506.A
507.A
508.A
B. Investment made in a project of government's
development plan
506.B
507.B
508.B
C. Investment in production of films
506.C
507.C
508.C
D. Expenditure on films produced on or after 01.04.2008
506.D
507.D
508.D
E. Un-deducted balance of investment in the purchase of
shares
506.E
507.E
508.E
F. Expenditure on construction and equipping of a cinema
506.F
507.F
508.F
G. Expenditure on upgrading of a cinema
506.G
507.G
508.G
H. Expenditure on construction of houses for low income
families
506.H
507.H
508.H
I. construction or purchase of a houses otherwise than out
of a loan
506.I
507.I
508.I
J. Investment made under Section 16 C or investment in
high tech
506.J
507.J
508.J
K. Investment made under Section 16 D
506.K
507.K
508.K
Total deductible qualifying payments B/F from previous Y/A
(total of 507)
509
Total deductible qualifying payments (504 + 509)
510
Enter amount in cage 510 in to cage 100 of the Return
C - Expenditure on solar panel fixing on his premises by
resident individual
Type of expenditure
Total expenditure on acquisition of solar panel
Claimable amount
Carried forward balance if any
Expenditure on solar panel
511
512
513
Enter the amount in cage 512 in to cage of 70 of the return
D - Expenditure on film industry (Expenditure on
construction and equipping or upgrading a cinema should be
Certified by the National Film Corporation of Sri
Lanka)
Category
Expenditure incurred during the year
Amount deductible 1/3 of taxable income from each category
C/F to next year
Not less than Rs. 5 Million
514
515
516
Not exceeding Rs. 10 Million
517
518
519
Not exceeding Rs. 25 Million
520
521
522
Total amount Deductible (515+518+521)
523
Enter the amount in cage 523 in to cage 503.5 of 5 A
schedule
Individual income tax - Schedule 6
Final withholding payments
i
A. WHT deducted by the withholding agent
i
| Type | WH agents TIN | Certificate no. | Amount received (Rs.) | WHT paid by the withholding agent (Rs.) | Date of payment | |
|---|---|---|---|---|---|---|
| Total final WHT deducted(total of cage 605) (607) | Rs. 0.00 | |||||
601
602
603
604
605
606
B - Final withholding payments - WHT failed to deduct by
the withholding agent
i
| Source | Type | Date of received | Amount Received (Rs.) | WHT payable by withholdee (Rs.) | Date of payment | |
|---|---|---|---|---|---|---|
| Total final WHT failed to deduct (Total of cage 612) (614) | Rs. 0.00 | |||||
608
609
610
611
612
613
Enter total amounts in cage 614 in to cage 811 of Schedule 8
(Tax Calculation)
Individual income tax - Schedule 7
Withholding tax
A - Advance income tax / withholding tax deducted by the
withholding agent
i
| Source/type | TIN of the Withholding Agent | AIT / WHT certificate No. | Amount received (Rs.) | Date of payment | AIT / WHT deducted by the withholding agent (Rs.) | |
|---|---|---|---|---|---|---|
| Total AIT /WHT deducted (Total of Cage 706) | Rs. 0.00 | |||||
701
702
703
704
705
706
Total AIT/WHT deducted (Total of Cage 706)
707
AIT/WHT B/F on advance receipts
708
Total AIT/WHT (707+708)
709
AIT/WHT claimed for the Y/A
—
710
Enter amount in cage 710 in to cage 908 of Schedule 9
AIT/WHT C/F on advance receipts (709-710)
711
B - Withholding tax - failed to deduct by the withholding
agent
i
| Source | Type | Date of Received | Amount received (Rs.) | Date of payment | WHT paid by Withholdee (Rs.) | |
|---|---|---|---|---|---|---|
| Total WHT paid(Total of cage 717) | Rs. 0.00 | |||||
712
713
714
715
716
717
Total WHT paid(Total of cage 717)
718
WHT B/F on advance receipt
719
Total WHT (718+719)
720
WHT Claimed for the Y/A —
721
Enter amount in cage 721 in to cage 933 of Schedule 9C
WHT C/F on advance receipt (720-721)
722
C - AIT from partnership
i
Total AIT allocated from the partnership
723
AIT B/F on advance receipt
724
Total AIT (723+724)
725
AIT claimed for the Y/A —
726
Enter amount in cage 726 in to cage 907 of Schedule 9
AIT C/F on advance receipts (725-726)
727
Individual income tax - Schedule 8
Tax calculation
A. Enter taxable income from cage 120 of the Return
801
.1
.2
.3
Income (Rs.)
Rate
Tax (Rs.)
B.
Total terminal benefits from cage 110 of schedule 1
802
Terminal benefits under special rate
803a.1
0%
803a.3
803b.1
6%
803b.3
803c.1
12%
803c.3
Terminal benefits under normal rate
804.1
804.3
Total tax on terminal benefits (803a.3 + 803b.3 + 803c.3 +
804.3)
805
Enter amount in Cage 805 in to Cage 130 of the Return
C.
Tax on gain on realization of investment assets (from
Schedule 3)
806.1
10%
806.3
D.
Tax on gain on realization of investment assets from
partnership (from Schedule 3)
807.1
10%
807.3
Enter total amount from Cage 806.3 and 807.3 in to Cage 140
of the Return
E.
Tax on taxable income from betting & gaming,
manufacture & sale or import and sale of any liquor,
tobacco product
808.1
40%
808.3
Tax on Taxable Income to be taxed at progressive Income
Tax Rates
809.A.1
809.A.3
Any other taxable income
809.B.1
809.B.3
Tax on total taxable income (Total of 808.3 + 809.A.3 +
809.B.3)
810
Enter amount in Cage 810 in to Cage 150 of the Return
F.
Tax on final withholding payments (WHT not deducted)(Cage
614 of Schedule 6)
811
Enter amount in Cage 811 in to Cage 160 of the Return
Individual income tax - Schedule 9
Schedule 9
Foreign tax credit
901
60% of Self Assessed Tax refund set off prior to a tax
audit (with effect from 01.04.2023)
902A
APIT paid on Employment Income - Primary Employment
(Attach APIT-T(New) 10 Certificate)
903A
903B
903C
APIT paid on Employment Income - Secondary Employment
(Attach APIT-T(New) 10 Certificate)
904A
904B
904C
Tax paid for terminal benefits (Attach PAYE T-13
certificate)
905
Partner's share of partnership tax - (enter amount in cage
925 of Schedule 9A)
906
AIT from the partnership - (Enter amount in Cage 726 of
Schedule 7 C)
907
Advance income tax credit - (Enter amount in Cage 710 of
Schedule 7 A)
908
Tax paid on gain on realization of investment assets (CGT)
909
Tax paid on gain on realization of investment assets from
the partnership
910
Installment payments and AIT/WHT paid by withholdee -
(Enter amount in Cage 934 of Schedule 9B)
911
Total tax credits (Total of cage No. 901 to 911)
912
Enter amount in cage 912 in to cage 180 of the Return
Schedule 9A - Partners share of partnership tax
Balance partner's share of partnership tax brought forward
from —
922
Partner's share of partnership tax paid for
—
923
Total partner's share of partnership tax (922+923)
924
Deductible amount of partnership tax for the Y/A
—
925
Balance partner's share of partnership tax brought forward
to —
926
Schedule 9B - Instalment payment and AIT/WHT paid by
withholdee
Payment date
Amount paid (Rs.)
1st Installment
927a
927b
2nd Installment
928a
928b
3rd Installment
929a
929b
4th Installment
930a
930b
Final Payment
931a
931b
Total self-assessment payment (927+928+929+930+931)
932
AIT /WHT paid by withholdee (Enter amount in Cage 614 of
Schedule 6B and 721 of Schedule 7B)
933
Total installment payments and AIT / WHT payments
934
Enter amount in cage 934 in to cage 911 of Schedule 9.
Schedule 10 - Loss adjustment
Part IA - Business Losses (Applicable tax rate for profit
- 40%)
i
| Y/A | Loss (Rs.) (B/F & current year) | 40% Rate | Progressive Rates | Investment Income (Rs.) | Capital Gain (Rs.) | Exempt Income (Rs.) | Total Deduction (Rs.) | C/F Loss (Rs.) |
|---|
986.1
986.2
986.3
986.4
986.5
986.6
986.7
986.8
986.9
Part IB - Business Losses (Applicable tax rate for profit
- Progressive)
i
| Y/A | Loss (Rs.) (B/F & current year) | Progressive Rates | Investment Income (Rs.) | Capital Gain (Rs.) | Exempt Income (Rs.) | Total Deduction (Rs.) | C/F Loss (Rs.) |
|---|
987.1
987.2
987.4
987.5
987.6
987.7
987.8
987.9
Part II (Investment Losses)
i
| Y/A | Loss (Rs.) (B/F & current year) | Investment Income (Rs.) | Capital Gain (Rs.) | Exempt Income (Rs.) | Total Deduction (Rs.) | C/F Loss (Rs.) |
|---|
988.1
988.2
988.5
988.6
988.7
988.8
988.9
Part III - (Exempt Losses)
i
| Y/A | Loss (Rs.) (B/F & current year) | Exempt Income (Rs.) | Total Deduction (Rs.) | C/F Loss (Rs.) |
|---|
989.1
989.2
989.7
989.8
989.9
Individual Income Tax - Statement of Assets &
Liabilities
For your convenience, we have pre-populated some of the data
based on your previous filing. You may review and modify if
there is any change.
Assets as at —
Part 1 *A for Local Assets & *B for Foreign Assets
A. Immovable properties
| Type | S/N | Situation of property | Date of acquisition | Cost (Rs.) | Market value (Rs.) |
|---|
B. Movable properties
i. Motor vehicles
| Type | S/N | Description | Registration No. | Date of acquisition | Cost/ market value (Rs.) |
|---|
ii. Bank balances including term deposits as at
—
| Type | S/N | Name of bank/financial institution | Account No. | Amount invested (Rs.) | Interest (Rs.) | Balance (Rs.) |
|---|
iii. Shares/stocks/securities as at
| Type | S/N | Name of company/institution | No. of shares/stocks etc. | Date of acquisition | Cost of acquisition/market value if not acquired (Rs.) | Net dividend income (Rs.) |
|---|
iv. Cash in hand as at —
1019
v. Loans given & amount receivable as at
—
1020
vi. Value of gold, silver, gems, jewellery etc. as at
—
1021
C. Properties held as a part of business
Declare the capital and current account (credit) balances
held as a part of business, as at
—
| Type | S/N | Name of business | Current account balance (Rs.) | Capital account balance (Rs.) |
|---|
Liabilities as of
—
D. All liabilities including any debit balance of a business
capital, current or credit card account *A for Local Assets
& *B for Foreign Assets
| Type | S/N | Description of liability | Security on liability | Date of commencement of the liability | Original amount of liability (Rs.) | Amount of liability, as at — | Amount repaid during the Y/A (Rs.) |
|---|
Part 2
A. Any other assets acquired or gifts received during the
year
| Type | S/N | Description of asset | Gift/exchange/purchase | Date of acquisition/receipt | Cost of acquisition/market value if not purchase (Rs.) |
|---|
B. Disposal of assets including shares (sale/transfer/gift)
during the year
| Type | S/N | Description | Date of disposal | Sales proceed (Rs.) | Date acquired | Cost (Rs.) |
|---|
Final Clacultion
Review / Download
Engine-based .xlsx
Final review page. Sections below are view-only. Tax summary
and engine totals are on Final Clacultion. Use
this page to verify every schedule before download.
Tax & calculation settings
Foreign currency rates — year end rate
Used for Schedule 3 Part III exempt/excluded income FX conversion. Rates are saved per year of assessment.
| Currency code | Rate | Order | Active |
|---|
Progressive tax brackets
| Label | Limit (blank = balance) | Rate (0–1) | Order | Balance band |
|---|