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নিবাসীর সুদ আয় হইতে কর কর্তন
Section : ১০৪(1) In cases where a specific person pays interest or profit to any person other than a bank or financial company in exchange for a loan or borrowing, the said specific person shall deduct tax at the rate of 10% (ten percent) on the interest or profit paid at the time of such payment.
(2) Upon the application of the taxpayer, the Board, subject to verification, may issue a written certificate stating that no tax deduction shall apply to the amount receivable by the taxpayer under this section, or that tax deduction shall apply at a reduced rate.
Comment :
Sub-section (1) has been substituted, and sub-section (2) has been amended.
Comment :
১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)
