প্রিন্ট ভিউ

[সেকশন সূচি]

অর্থ আইন, ২০১৬

( ২০১৬ সনের ২৮ নং আইন )

তৃতীয় অধ্যায়

Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) এর সংশোধন

Ordinance No. XXXVI of 1984 এর section 56 এর প্রতিস্থাপন
৩৯। উক্ত Ordinance এর section 56 এর পরিবর্তে নিম্নরূপ section 56 প্রতিস্থাপিত হইবে, যথা:-
 
 
“56. Deduction from income of non-residents.- (1) Subject to the provisions of sub-section (2), the specified person or any other person responsible for making payment to a non-resident of any amount which constitutes the income of such non-resident chargeable to tax under this Ordinance shall, unless such person is himself liable to pay tax thereon as agent, at the time of making such payment, deduct tax on the amount so payable at the rate, specified below:
 




























































SL. No

Description of services or payments

Rate of deduction of tax

1

Advisory or consultancy service

20%

2

Pre-shipment inspection service

20%

3

Professional service, technical services, technical know-how or technical assistance

20%

4

Architecture, interior design or landscape design, fashion design or process design


20%

5

Certification rating etc.

20%

6

Charge or rent for satellite, airtime or frequency, rent for channel broadcast

20%

7

Legal service

20%

8

Management service including event management

20%
10%

9

Commission

20%

10

Royalty, license fee or payments related to intangibles

20%

11

Interest

20%

12

Advertisement broadcasting

20%

13

Advertisement making

15%

14

Air transport or water transport

7.5%

15

Contractor or sub-contractor of manufacturing, process or conversion, civil work, construction, engineering or works of similar nature.

7.5%

16

Supplier

7.5%

17

Capital gain

15%

18

Insurance premium

10%

19

Rental of machinery, equipment etc.

15%

20

Dividend-
(a) company------

(b) any other person, not being acompany-------


20%
20%

21

Artist, singer or player

30%

22

Salary or remuneration

30%

23

23 Exploration or drilling in petroleum operations

5.25%

24

Survey for oil or gas exploration

5.25%

25

Any service for making connectivity
between oil or gas field and its export point

5.25%"

26

Any payments against any services not mentioned above

20%"

27

Any other payments

30%"




(2) Where the Board, on an application made in this behalf, gives a certificate that, to the best of its belief, the non-resident will not be liable to pay any tax under this Ordinance, or will be liable to pay tax at a rate less than the maximum rate, payment referred to in subsection (1) shall be made without any deduction, or, as the case may be, with deduction at the lesser rate specified in the certificate.



(3) In this section-



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



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


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Ministry of Law, Justice and Parliamentary Affairs