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কনভেনশন হল, কনফারেন্স সেন্টার, ইত্যাদি হইতে সেবা প্রদানের জন্য কর কর্তন

Section : ১১০

Where any payment is to be made by a specified person to any other person on account of renting or using space of convention hall, conference centre, room or, as the case may be, hall, hotel, community centre or any restaurant, shall deduct tax at the rate of 5% (five per cent) from the whole amount of the payment for the services thereof at the time of making such payment to the payee.