চতুর্থ অধ্যায়
Income-tax Ordinance, 1984 (Ord. XXXVI of 1984) এর সংশোধন
২৩৷ Ordinance No. XXXVI of 1984 এ নতুন section 52AAA এর সন্নিবেশ
২৩৷ Income-tax Ordinance এর section 52AA এর পর নিম্নরূপ নতুন section 52AAA সন্নিবেশিত হইবে; যথা:-
'52AAA. Collection of tax from clearing and forwarding agents.- The Commissioner of Customs shall make collection on account of commission receivable by clearing and forwarding agents licensed under
Customs Act, 1969 at the rate of five per cent on such commission at the time of clearance of goods imported or exported.”|
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