প্রিন্ট ভিউ
[সেকশন সূচি]
তৃতীয় অধ্যায়
Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) এর সংশোধন
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% |
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- | 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 | 5.25%" |
26 | Any payments against any services not mentioned above | 20%" |
27 | Any other payments | 30%" |
