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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter VII

PAYMENT OF TAX BEFORE ASSESSMENT

Deduction or collection of tax at source from courier business of a non-resident
1[ 53CCC. Any person being a company registered under the Companies Act, 1913 (VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) working as local agent of a non-resident courier company shall deduct or collect tax in advance at the rate of fifteen percent (15%) on the amount of service charge accrued from the shipment of goods, documents, parcels or any other things outside Bangladesh]
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    Section 53CCC was inserted by section 35 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন).
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