প্রিন্ট

13/07/2024
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 54 এর প্রতিস্থাপন
৪৪। উক্ত Ordinance এর section 54 এর পরিবর্তে নিম্নরূপ section 54 প্রতিস্থাপিত হইবে, যথা :-
 
"54. Deduction of tax from dividends.- The principal officer of a company registered in Bangladesh, or of any other company, shall, at the time of paying any dividend to a shareholder, deduct tax on the amount of such dividend, in the case of a resident or a non-resident Bangladeshi,-
 
(a) if the shareholder is a company, at the rate applicable to a company ;
 
(b) if the shareholder is a person other than a company, at the rate of ten per cent (10%) where the person receiving such dividend furnishes his twelve-digit Taxpayer's Identification Number (TIN) to the payer or fifteen per cent (15%) where the person receiving such dividend fails to furnish his twelve-digit Taxpayer's Identification Number (TIN) to the payer." ।

Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs