পাতা:বাংলাদেশ কোড ভলিউম ২৭.djvu/১৯৯

ᎼᎼᏬ অর্থ আইন, ১৯৮৮ (2) Where, after the assessment made for the relevant year, it is found that no tax was payable by the owner of the house property or the amount be tax deducted is in excess of the amount payable, the amount deducted shall be refunded,— (a) if no tax was payable, in full, or (b) if the amount deducted is in excess of the amount payable, to the extent of the excess ~ deduction ് to the owner of the house property. o Goo ്റ്റ് (3) Where the Deputy Commissioner of Taxes, on an application made in this behalf, gives a certificate in the prescribed form to an owner of house property that, to the best of his belief, the owner is not likely to have any assessable income during the year or the income is otherwise exempted from payment of income tax under any provisions of this Ordinance, payment referred to in sub-section (1) shall be made without any deduction until the certificate is cancelled Q. 53B. Deduction of tax from income derived on account of export of manpower.- The Director General, Bureau of Manpower, Employment and Training shall, before giving clearance for export of any manpower, collect from the exporter concerned as advance tax on Income on account of such export at such rate, not exceeding seven and a half per cent. of the service charge or fees mentioned in clause (n) and clause (r), respectively, of section 19 (2) of the Emigration Ordinance, 1982 (XXIX of 1982), as may be prescribed. 53C. Collection of tax on sale price of goods or property sold by public auction.- Any person making sale, by public auction, of any goods or property belonging to 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 intstument having the force of law in Bangladesh or o o