48. Deduction at source and advance payment of tax
49. Income subject to deduction at source
50. Deduction at source from salaries
50A. Deduction at source from discount on the real value of Bangladesh Bank bills
50B. Deduction of tax from payment of remuneration to Members of Parliament
51. Deduction at source from discount, interest or profit on securities
52. Deduction from payment to contractors, etc.
52A. Deduction from payment of royalties etc
52AA. Deduction from the payment of certain services
52AAA. Collection of tax from clearing and forwarding agents
52B. Collection of tax from Cigarette manufacturers
52C. Deduction at source from compensation against acquisition of property
52D. Deduction at source from interest on saving instruments
52DD. Deduction from payment to a beneficiary of workers’ participation fund
52F. Collection of tax from brick manufacturers
52I. Deduction from the commission of letter of credit
52JJ. Collection of tax from travel agent
52K. Collection of tax by City Corporation or Pourashava at the time of renewal of trade licence.
52M. Collection of tax from freight forward agency commission.
52N. Collection of tax on account of purchase of power
52O. Collection of tax from a foreign technician serving in a diamond cutting industry
52P. Deduction of tax for services from convention hall, conference centre, etc
52R. Deduction of tax from receipts in respect of international phone call.
52T. Deduction of tax from any payment in excess of premium paid on life insurance policy.
52U. Deduction from payment on account of local letter of credit, etc.
52V. Deduction from payment by cellular mobile phone operator.
53. Collection of tax on account of import of goods
53A. Deduction at source from income from house property
53AA. Collection of tax from shipping business of a resident
53B. Collection of tax from recruiting agents
53BB. Deduction of tax from export proceeds of goods
53BBB. Collection of tax from Member of Stock Exchanges
53C. Collection of tax on sale price of goods or property sold by public auction
53CCC. Deduction or collection of tax at source from courier business of a non-resident
53D. Deduction from payment to actors, actresses, producers, etc.
53DDD. Deduction of tax at source from export cash subsidy.
53E. Deduction or collection at source from commission, discount, fees, etc.
53EE. Deduction of tax from commission or remuneration paid to agent of foreign buyer
53F. Deduction at source from interest on saving deposits and fixed deposits, etc
53FF. Collection of tax from persons engaged in real estate or land development business
53G. Deduction at source from insurance commission
53GG. Deduction at source from fees, etc. of Surveyors of general insurance company
53H. Collection of tax on transfer, etc. of property
53HH. Collection of tax from lease of property.
53I. Deduction at source from interest on deposit of Post Office Savings Bank Account.
53J. Deduction at source from rental value of [water body or] vacant land or plant or machinery.
53N. Collection of tax from transfer of share of shareholder of Stock Exchanges.
53P. Deduction of tax from any sum paid by real estate developer to land owner
53Q. Collection of Tax from motorvehicles plying commercially
53R. Collection of tax from inland ships
54. Deduction of tax from dividends
55. Deduction from income from lottery, etc.
56. Deduction from income of non-residents
57. Consequences of failure to deduct, collect, etc
58. Certificate of deduction, etc. of tax
59. Payment to Government of tax deducted
60. Unauthorised deduction prohibited
61. Power to levy tax without prejudice to other mode of recovery
62. Credit of tax deducted or collected at source
63. Payment of tax where no deduction is made
65. Computation of advance tax
66. Instalments of advance tax
68. Advance payment of tax by new assessees
68A. Advance tax on certain income
68B. Advance tax for the owners of private motor car
69. Failure to pay instalments of advance tax
70. Levy of interest for failure to pay advance tax
72. Interest payable by Government on excess payment of advance tax
73. Interest payable by the assessee on deficiency in payment of advance tax
73A. Delay Interest for not filing return on or before the Tax Day
