৪২৷ Income-tax Ordinance এর section 52A এর পরিবর্তে নিম্নরূপ section 52A প্রতিস্থাপিত হইবে, যথা:-“52A. Deduction at source from fees for professional or technical services.- (1) The Government or any other authority corporation or body, including its units, the activities of which are authorised by any Act, Ordinance, Order or instrument having the force of law in Bangladesh, or any company as defined in clause (20) of section 2 or any banking company or any insurance company or any co-operative bank or any non-government organisation registered with NGO Affairs Bureau, responsible for making any payment on account of fees for professional services shall deduct or collect, at the time of credit of such fees to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, as advance payment of tax at the rate of five per cent of such fees.(2) The Government or any other authority, corporation or body, including its units, the activities of which are authorised by any Act, Ordinance, Order or instrument having the force of law in Bangladesh, or any company as defined in clause (20) of section 2 or any banking company or any insurance company or any co-operative bank or any non-government organisation registered with NGO Affairs Bureau, responsible for making any payment on account of fees for technical services shall deduct or collect, at the time of credit of such fees to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, as advance payment of tax at the rate of ten per cent of such fees:Provided that where the Board, on an application made in this behalf, gives a certificate in writing that the person rendering professional or technical services is not likely to have any assessable income during the year or the income is otherwise exempted from tax under any provision of this Ordinance, payment referred to in this section shall be made without any deduction until the certificate is cancelled.Explanation.- For the purposes of this section-(a) “professional services” means services rendered by a person in the course of carrying on legal, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising;(b) “fees for technical services” shall have the same meaning as in clause (31) of section 2 and shall also include royalty, technical know ” how fee, technical services fee or technical assistance fee.”|