52Q. ¹[Any person, responsible for paying or crediting to the account of a person any sum remitted from abroad by way of a fee, service charges, commission or remuneration, called by whatever name, or by way of revenue sharing of any name and nature, for—

(a) providing any service rendered in  Bangladesh; or

(b) rendering any service or performing any task by a resident person in favour of a foreign person; or

(c) allowing the use of any online platform for advertisement or any other purposes,

shall deduct tax at the rate of ten percent at the time of making payment of the sum or crediting the sum to the account of the payee:

²[Provided that the rate of deduction under this section shall be 7.5% (seven point five percent) where the remittance has been received as consideration for contracts on manufacturing, process or conversion, civil work, construction, engineering or works of similar nature:

Provided further that no deduction under this section shall be made against the remittance from abroad which is-

(i) the proceeds of sales of software or services of a resident if the income from such sales or services is exempted from tax under paragraph 33 of Part A of the Sixth Schedule, or

(ii) excluded from total income by paragraph 48 ³[and 61] of Part A of the Sixth Schedule.]