Advanced Personal Income Tax (APIT), as the name states, is the advance Income tax similar to Indian TDS. An employer can deduct it from the salary payable of the employee. Moreover, under APIT regulations, an employer can only deduct APIT when an employee provides his consent to deduct it. No matter either the employee is residing in Sri Lanka or a Sri Lankan citizen. However, if a Sri Lankan citizen residing outside of Sri Lanka, employers don't require consent before making this tax deduction.