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বিমার কমিশনের অর্থ হইতে কর্তন

Section : ১০০

Any person responsible for paying to a resident any sum by way of remuneration or reward, whether by way of commission or otherwise, for soliciting or procuring insurance business including business relating to the continuance,  renewal or revival of policies of insurance shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode,  whichever is earlier, deduct income tax on such sum at the rate of 5% (five percent).