প্রিন্ট

22/04/2024
Laws of Bangladesh

অর্থ আইন, ২০১৫

( ২০১৫ সনের ১০ নং আইন )

চতুর্থ অধ্যায়

Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) এর সংশোধন

Ordinance No. XXXVI of 1984 এর section 52AA এর প্রতিস্থাপন
২৮। উক্ত Ordinance এর section 52AA এর পরিবর্তে নিম্নরূপ section 52AA প্রতিস্থাপিত 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 law 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 financial institution or any Non-Government Organisation registered with the NGO Affairs Bureau, or any school or any college or any university or any hospital or any clinic or any diagnostic centre responsible for making any payment which constitutes income of the payee shall deduct income tax at the rate specified below :
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

SL.

 
No
 

Description of payment

 

Rate of deduction

 

1.

 

Catering service

 

10%

 

2.

 

Cleaning service

 
(a) commission
 
(b) gross receipts
 

10%

 
1.5%
 

3.

 

Collection and recovery agency-

 
(a) commission
 
(b) gross receipts
 

10%

 
1.5%
 

4.

 

Contract or toll manufacturing

 

10%

 

5.

 

Credit rating agency

 

10%

 

6.

 

Event management-

 
(a) commission
 
(b) gross receipts
 

10%

 
1.5%
 

7.

 

Indenting commission

 

7.5%

 

8.

 

Meeting fees, training fees or honorarium

 

10%

 

9.

 

Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations

 

10%

 

10.

 

Motor garage or workshop

 

5%

 

11.

 

Printing service

 

3%

 

12.

 

Private container port or dockyard service

 

5%

 

13.

 

Private security service provider-

 
(a) commission
 
(b) gross receipts
 

10%

 
1.5%
 

14.

 

Product processing charge

 

10%

 

15.

 

Shipping agency commission

 

5%

 

16.

 

Stevedoring/berth operation commission

 

10%

 

17.

 

Supply of manpower-

 
(a) commission
 
(b) gross receipts
 

10%

 
1.5%
 

18.

 

Transport provider

 

3%

 

19.

 

Any other service which is not mentioned in Chapter VII of this Ordinance and is not a service provided by any bank, insurance or financial institutions

 

10%:

 

 
Provided that where the Board, on an application made in this behalf, gives a certificate in writing that the person rendering such services is otherwise exempted from tax under any provision of this Ordinance, the payment referred to in this section shall be made without any deduction or with deduction at a lesser rate for that income year.’’।
 

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Ministry of Law, Justice and Parliamentary Affairs