চতুর্থ অধ্যায়
Income-tax Ordinance 1984 (Ord. No. XXXVI of 1984) এর সংশোধন
Ordinance No. XXXVI of 1984 এ নূতন section 52O এর সংযোজন
২১। উক্ত Ordinance এর section 52N এর পর নিম্নরূপ নূতন section 52O সংযোজিত হইবে, যথা :-
“52O.Collection of tax from a foreign technician serving in a diamond cutting industry._The person responsible for making any payment which constitutes income chargeable under the head “Salaries” received by or due to any person who is neither a citizen of Bangladesh nor was resident in Bangladesh in any of the four years immediately preceding the year in which he arrived in Babgladesh, as remuneration for services rendered by him for a period not exceedintg three years from the date of his arrival in Bangladesh, during such period, as a technician employed in diamond cutting industries under a contract of service, shall deduct tax at the rate of five percent of such salaries at the time of making payment or giving credit which ever is earlier:
Provided that the provisions of this clausr shall not be applicable to foreign technicians appointed after June 30 2010.”
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