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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 Bangladesh Securities and Exchange Commission (BSEC), shall collect income-tax at the rate of 5% (five percent) on discount, interest or profit on securities at the time of making payment or credit, whichever is earlier.