প্রিন্ট

14/08/2022
Laws of Bangladesh

অর্থ আইন, ২০১৬

( ২০১৬ সনের ২৮ নং আইন )

তৃতীয় অধ্যায়

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

Ordinance No. XXXVI of 1984 এর section 58 এর প্রতিস্থাপন
৪২। উক্ত Ordinance এর section 58 এর পরিবর্তে নিম্নরূপ section 58 প্রতিস্থাপিত হইবে, যথা:-
 
 
“58. Certificate of deduction, etc. of tax.-(1) Every person who has deducted or collected any tax under this Chapter shall furnish, to the person from whom such deduction or collection has been made, a certificate of tax deduction or collection specifying therein-
 
 
(a) the name and the Taxpayer’s Identification Number, if any, of the person from whom tax has been deducted or collected;
 
 
(b) the amount of deduction or collection of taxes;
 
 
(c) section or sections under which tax has been deducted or collected;
 
 
(d) the particulars of the payment of deducted or collected amount to the credit of the Government; and
 
 
(e) such other particulars as may be prescribed.
 
 
(2) The Board may, by notification in the official Gazette, -
 
 
(a) specify that the certificate of tax deduction or collection shall be generated or furnished electronically or in any other machine readable or computer readable media;
 
 
(b) specify the manner in which such electronic, machine readable or computer readable certificate shall be generated or furnished.”।

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