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স্পর্শাতীত সম্পত্তির জন্য পরিশোধিত অর্থ হইতে কর্তন

Section : ৯১

The person responsible for making any payment for royalty, franchise or license, trademark, patent, copyright, industrial design, plant variety, geographical indication product, or any other property related to intellectual property, or any intangible or incorporeal matter, shall, at the time of making or crediting such payment, deduct tax at the rate of 10% (ten percent) on the base amount.

Comment :
The statement of the Act has been amended, and the table has been repealed.

Comment :

১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)