সম্পত্তি অধিগ্রহণের ক্ষতিপূরণ হইতে উৎসে কর কর্তন

Section : ১১১

Any person responsible for paying any amount of compensation to the owner of any immovable property for the acquisition thereof, shall deduct tax at the following rates while paying the compensation, -

(a)   6% (six percent) of the amount of such   compensation where the immovable property is situated in any city corporation, paurashava or cantonment board;

(b)   3% (three percent) of the amount of such compensation where the immovable property is situated outside any city corporation, paurashava or cantonment board.