অনিবাসীদের আয় হইতে কর কর্তন বা সংগ্রহ

(1) Notwithstanding anything contained in the other provisions of this Chapter, subject to the provisions of sub-section (2), in cases where a specific person or any other person responsible makes any payment to a non-resident that is taxable for the non-resident under this Act, the person making such payment, unless they themselves are liable to pay tax as an agent, shall deduct or collect tax at the prescribed rate, not exceeding 30% (thirty percent), on the amount payable at the time of such payment.

(2) In cases where the Board, upon receiving an application accompanied by the necessary documents, is satisfied and issues a certificate within 30 (thirty) days of receiving the application stating that a non-resident is not required to pay any tax in Bangladesh due to a tax-related agreement or any other reason, or is required to pay tax at a reduced rate, the payment referred to in sub-section (1) may be made without tax deduction or with tax deduction at a reduced rate.

(3) The tax deducted under this section shall be deemed to be the minimum tax liability of the recipient on the income from which the tax was deducted and shall not be adjusted against any claim.

(4) If capital gains arise for a non-resident taxpayer from the transfer of shares of any company, the person responsible for effecting such share transfer, or, as the case may be, the authority, shall not affect the transfer unless the tax payable on such capital gains has been paid.

(5) If any tax collected under this section is credited in the name of a resident person, it shall be deemed that no tax was collected under this section.

(6) Repealed (Tax Year: 2025-2026)

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