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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter VII

PAYMENT OF TAX BEFORE ASSESSMENT

Collection of tax from clearing and forwarding agents
1[52AAA. The Commissioner of Customs shall make collection on account of commission receivable by clearing and forwarding agents licensed under Customs Act, 1969 at the rate of 2[ten percent] on such commission at the time of clearance of goods imported or exported.]
  • 1
    Section 52AAA was inserted by section 23 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)
  • 2
    The words “ten percent” were substituted for the words “seven and half percent” by the sections 36 of the Finance Act,2010(Act No.XXXIII of 2010).
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