রপ্তানি আয় হইতে কর সংগ্রহ

(1) The bank, through which export proceeds of goods of an exporter is received, shall deduct tax at the rate Of 1% (one percent) of total export proceeds at the time of crediting the proceeds to the account of the exporter.

(2) Where the Board, on application, gives a certificate in to the effect that the income of the exporter is exempted from tax or taxable in reduced rate under this Act, for the period specified in the bank certificate, it shall be deposited to the Government Treasury without any deduction or after deducting tax at the reduced rate specified in the certificate.