তৃতীয় অধ্যায়
Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর সংশোধন
২২৷ Ordinance No. XXXVI of 1984 এ নূতন section 53GGG এর সন্নিবেশ
২২৷ Income-tax Ordinance এর section 53GG এর পর নিম্নরূপ নূতন section 53GGG সন্নিবেশিত হইবে, যথাঃ-
"53GGG. Collection of tax on the credit bill amount of credit cards.- Any person responsible for collecting the credit bill amount resulting from the use of credit cards shall collect tax in advance at the rate of three per cent on the amount so payable by the credit card holder."৷
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