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চাকরির আয় হইতে উৎসে কর কর্তন
Section : ৮৬(l) A person responsible for payment of any employment payment under the head "Income from employment" to a recipient shall, at the time of payment, deduct tax at the average rate of tax applicable to the estimated total income of the recipient under that head.
(2) The said sub-section is repealed for the said fiscal year.
(3) In cases where any Government Officer has performed the functions as a Drawing & Disbursing Officer (DDO) or has prepared or signed a bill for himself or any other Government subordinate to withdraw "Income from employment" from the Government or any other authority, if at the time of making or the said bill, if the annual salary payable for the said income year exceeds the tax-free limit, then tax shall be deducted at the average rate of tax applicable to the estimated total income of the said income year.
(4) In making any under sub-sections (l) and (3), an amount equal to the surplus or deficit shall be increased or decreased to adjust it with any previous surplus or deficit.
(5) Where tax has already been paid at source under this section, including advance tax payable under this Act, and the tax applicable to the probable total income of an employee is considered to be close to the amount of tax payable as such, the Deputy Commissioner of Taxes may, on the basis of an application filed and evidence furnished by the employee, issue a certificate to the effect that no tax shall be deducted from the employee for the remaining income year or that tax shall be deducted at a reduced rate.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত ধারার উপ-ধারা (১) সংশোধন করা হয়েছে এবং উপ-ধারা (২) বিলুপ্ত করা হয়েছে