৪৩৷ Income-tax Ordinance এর section 52AA এর পর নিম্নরূপ নতুন section 52AA সন্নিবেশিত হইবে; যথা:-“52AA. Deduction from the payment of certain services.- 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 of this Ordinance or any banking company or any insurance company or any co-operative bank or any non-government organisation registered with the NGO Affairs Bureau, responsible for paying any commission to a clearing and responsible for paying any commission to a clearing and forwarding agency or stevedoring agency or making any payment to a private security service agency, shall deduct income tax at the rate of five per cent on the amount so payable at the time of such payment.”|