উক্ত Ordinance এর sections 52, 52A এবং 52AA এর পরিবর্তে নিম্নরূপ sections 52, 52A এবং 52AA প্রতিস্থাপিত হইবে, যথা:-“52. Deduction from payment to contractors, etc.- (1) Where any payment is to be made by a specified person to a resident on account of-(a) execution of a contract, other than a contract for providing or rendering a service mentioned in any other section of Chapter VII;(b) supply of goods;(c) manufacture, process or conversion;(d) printing, packaging or binding;the person responsible for making the payment shall, at the time of making such payment, deduct tax at such rate, not exceeding ten percent (10%) of the base amount, as may be prescribed:Provided that the rate of tax shall be fifty percent (50%) higher if the payee does not have the twelve-digit Taxpayer’s Identification Number at the time of making the payment.(2) In this section-(a) the specified person means-(i) the Government, or any authority, corporation or body of the Government, including its units, the activities of which are authorised by any Act, Ordinance, Order or instrument having the force of law in Bangladesh;(ii) a project, programme or activity where the Government has any financial or operational involvement;(iii) a joint venture or a consortium;(iv) a company as defined in clause (20) of section 2 of this Ordinance;(v) a co-operative bank;(vi) a co-operative society;(vii) a financial institution;(viii) a Non-Government Organisation registered with the NGO Affairs Bureau;(ix) a school, a college, an institute or a university;(x) a hospital, a clinic or a diagnostic centre;(xi) a trust or a fund;(xii) a firm;(xiii) a public-private partnership;(xiv) a foreign contractor, a foreign enterprise or an association or a body established outside Bangladesh; and(xv) any artificial juridical person not mentioned above;(b) “contract” includes a sub-contract, any subsequent contract, an agreement or an arrangement, whether written or not;(c) “base amount” means the higher of the -(i) contract value; or(ii) bill or invoice amount; or(iii) payment;(d) “payment” includes a transfer, a credit or an adjustment of payment.52A. Deduction from payment of royalties etc. - (1) Where any payment is to be made by a specified person to a resident on account of royalties, franchise, or the fee for using license, brand name, patent, invention, formula, process, method, design, pattern, knowhow, copyright, trademark, trade name, literary or musical or artistic composition, survey, study, forecast, estimate, customer list or any other intangibles, the person responsible for making the payment shall, at the time of making payment, deduct income tax at the rate specified below-

Description of payment	Rate of deduction of tax
(a) Where base amount does not exceed taka 25 lakh	10%
(b) Where base amount exceeds taka 25 lakh	12%:

Provided that the rate of tax shall be fifty percent (50%) higher if the payee does not have a twelve-digit Taxpayer’s Identification Number at the time of making the payment.



(2) In this section-



(a) “specified person” shall have the same meaning as in clause (a) of sub-section (2) of section 52;



(b) “contract” includes a sub-contract, any subsequent contract, an agreement or an arrangement, whether written or not;



(c) “base amount” means the higher of the –



(i) contract value; or



(ii) bill or invoice amount; or



(iii) payment;



(d) “payment” includes a transfer, a credit or an adjustment of payment.



52AA. Deduction from the payment of certain services.- (1) Where any payment is to be made by a specified person to a resident on account of a service as mentioned in this section, the person responsible for making the payment shall, at the time of making such payment, deduct income tax at the rate specified below:-

SL. No	Description of service and payment	Rate of deduction of tax
		Where base amount does not exceed Tk. 25 Lakh	Where base amount does exceeds Tk. 25 Lakh
1.	Advisory or consultancy service	10%	12%
2.	Professional service , technical services fee, or technical assistance fee	10%	12%
3.	Catering service (a) on commission (b) on gross amount	10% 1.5%	12% 2%
4.	Cleaning service (a) on commission (b) on gross amount	10% 1.5%	12% 2%
5.	Collect and recovery agency (a) on commission (b) on gross amount	10% 1.5%	12% 2%
6.	Management of events, training, workshops etc. (a) on commission (b) on gross amount	10% 1.5%	12% 2 %
7.	Private security service (a) on commission (b) on gross amount	10% 1.5%	12% 2 %
8.	Supply of manpower (a) on commission (b) on gross amount	10% 1.5%	12% 2 %
9.	Indenting commission	6%	8%
10.	Meeting fees, training fees or honorarium	10%	12%
11.	Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations	10%	12%
12.	Credit rating agency	10%	12%
13.	Motor garage or workshop	6%	8%
14.	Private container port or dockyard service	6%	8%
15.	Shipping agency commission	6%	8%
16.	Stevedoring/berth operation commission	10%	12%
17.	Transport service car rental	3%	4%
18.	Any other service which is not mentioned in Chapter VII of this Ordinance and is not a service provided by any bank, insurance or financial institutions	10%	12%

Provided that the rate of tax shall be fifty percent (50%) higher if the payee does not have a twelve-digit Taxpayer’s Identification Number at the time of making the payment:



Provided further that where the Board, on an application made in this behalf, gives a certificate in writing that the person rendering such service is otherwise exempted from tax under any provision of this Ordinance, the payment referred to in this section shall be made without any deduction or with deduction at a lesser rate for that income year.



(2) In this section-



(a) “specified person” shall have the same meaning as in clause (a) of sub-section (2) of section 52;



(b) “contract” includes a sub-contract, any subsequent contract, an agreement or an arrangement, whether written or not;



(c) “base amount” means the higher of the-



(i) contract value; or



(ii) bill or invoice amount ; or



(iii) payment;



(d) “payment” includes a transfer, a credit or an adjustment of payment;



(e) “professional services” means-



(i) services rendered by a doctor;



(ii) services rendered by a person carrying on any profession or any other services applying professional knowledge.”।