পাতা:বাংলাদেশ কোড ভলিউম ২৭.djvu/১৯৮

অর্থ আইন, ১৯৮৮ S$(' (8) section 49 (EE sub-section (1) ER clause (f) (ARĪ Gosti প্রান্তস্থিত band” শব্দটি বিলুপ্ত হইবে এবং clause (g) এর শেষ প্রান্তস্থিত ফুল-স্টপটির পরিবর্তে একটি সেমিকোলন প্রতিস্থাপিত হইবে এবং তৎপর নিম্নরূপ নূতন clauses (h), (i), (i), (k), (I) ও (m) সংযোজিত হইবে, যথা : ae(h) Income classifiable under the head a-Income from house property”; (i) income derived on account of export of manpower; (j) income derived on account of purchase by public auction; (k) income derived on account of acting in films: (l) income derived on account of travel agency commission; and o (m) income derived on account of shipping agency - - - o commission.”; S (G) section 52 (EE sub-section ~ (1) A æindenting commission" *REÍFF *F æor travel agency commission or shipping agency commission” of off of TE #3; (9) section 53 ® °F fìRï?i *N5 sections 53A, 53B, 53C এবং53D সন্নিবেশিত হইবে যথা ae53A. Deduction at source from income from house property.-- (1) Where the Government or any authority, corporation or body, including its units, the activities or the principal activities of which are authorised by any Act, Ordinance, order or instrument having the force of in Bangladesh or any to company, other than a private limited company, as *N defined in the Companies Act, 1913 (VII of 1913), Q - or any banking company, or any insurance company or any co-operative bank established by or under § any law for the time being in force or any non § governmental organisation run or supported by any o foreign donation or assistance is a tenant in respect & of a house property and the total rent payable in a Q year in respect of such property exceeds or is likely to exceed forty-eight thousand taka, the tenant shall deduct from the house rent as advance tax an amount, not exceeding seven and a half per cent. of the rent, as may be prescribed. o so