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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

Chapter VII

PAYMENT OF TAX BEFORE ASSESSMENT

Deduction at source from fees, etc. of Surveyors of general insurance company

53GG. A person responsible for paying to a resident any sum by way of remuneration or fees for conducting any survey regarding settlement of claim of an insurance shall, at the time of payment, deduct income-tax on such sum at the rate 1[2[ten] per cent]


  • 1
    The words “fifteen percent” were substituted for the words “seven and half percent” by section 49 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 2
    The word “ten” was substituted for the word “fifteen” by section 31 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন).
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