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Exempt Income
  • The interest up to Rs.200,000/- accruing in any year of assessment from People’s Bank, Bank of Ceylon, National Savings Bank, HDFC Bank, Regional Development Bank or Lankaputra Development Bank, to any Senior Citizen (A citizen and resident in Sri Lanka whose age is more than 59 years on the first day of that year of assessment).
  • Interest paid on NRFC or RFC Accounts.
  • Interest on a savings account as referred to in item 3 above.


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