প্রিন্ট ভিউ
[সেকশন সূচি]
পঞ্চম অধ্যায়
Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর সংশোধন
৫১। উক্ত Ordinance এর Second Schedule এর-
(ক) Paragraph 1বিলুপ্ত হইবে;
(খ) Paragraph 3 এর পর নিম্নরূপ নূতন Paragraph 4 সংযোজিতহইবে, যথা:-
4. Where the total income of an assessee includes any income by way of “dividend” referred to in clause (26) of section 2, the tax payable on such dividend income shall be-
(a) in the case of a company, 20% (twenty percent); and
(b) in the case of a person other than a company, the rate applicable on the total income of such person.”।
