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সিকিউরিটিজের সুদ হইতে উৎসে কর কর্তন
Section : ১০৬Any person responsible for issuing government securities or securities approved by the government or the Bangladesh Securities and Exchange Commission shall, at the time of payment or credit, whichever occurs first, Tax shall be deducted at source at the rates mentioned in the table below and deposited in the government treasury, namely:
Table
| Serial No | Recipient type | Tax deduction rate |
| (1) | (2) | (3) |
| 1। | In the case of company taxpayers | 15% (fifteen percent) |
| 2। | In the case of taxpayers other than companies | 10% (ten percent) |
Note: As of 06/10/2025, the law was:
Any person responsible for issuing government securities or securities approved by the government or the Bangladesh Securities and Exchange Commission shall, at the time of payment or credit, whichever occurs first, of discount, interest, or profit, deduct tax at the rate of 10% (ten percent).
Comment :
১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)
২। আইনটি ০৬/১০/২০২৫ তারিখে পুনরায় সংশোধন করা হয়েছে।
