ট্রাভেল এজেন্টের নিকট হইতে কর সংগ্রহ

(1) Notwithstanding anything contained in other provisions of this Act, any person responsible for making any payment to a resident through commission, discount, or any other benefit, by whatever name called, shall, at the time of such payment, deduct tax or collect advance tax at the rate of 0.3% (zero-point three percent) on the total convertible amount through the sale of passenger tickets.

(2) If any additional amount is paid, by whatever name called, such as incentive bonus, performance bonus, or any other benefit received through ticket sales as mentioned in sub-section (1), the person responsible for making such payment shall, at the time of payment, deduct an amount equal to A/B × C, where—

"A" = the incentive bonus, performance bonus, or any other benefit mentioned in this sub-section,

"B" = the amount of commission, discount, or any other benefit mentioned in sub-section (1), and

"C" = the amount of tax deducted at source on the commission, discount, or any other benefit mentioned in sub-section (1).

(3) In calculating the value or charge of a ticket, any initial fee, travel tax, flight protection insurance, security tax, and airport tax paid shall not be included in the value or charge.

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