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সিগারেট উৎপাদনকারী হইতে কর সংগ্রহ
Section : ১২৯Any person responsible for selling banderoles to a cigarette manufacturer shall, at the time of sale of such banderoles, collect tax from the said manufacturer at the rate of 10% (ten percent) of the total value of the banderoles.
Explanation: For the purposes of this section, "cigarette manufacturing" means the production of cigarettes by conventional or domestic methods without the aid of any mechanical assistance.
Comment :
১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)