অর্থ আইন, ১৯৮৮ Ջ5,Գ any company, other than a private limited company, as defined in the Companies Act, 1913 (VII of 1913), or any banking company, or any insurance company or any co-operative bank established by under any law for the time being in force shall collect, before delivering the possession of the goods or the property, as advance tax on the income from the sale price of such goods or property from the auction purchaser at such rate, not exceeding seven and a half per cent. of the sale price, as may be prescribed. ് Explanation.- For the purposes of this section, sale of o any goods or property includes the awarding of any & lease to any person, including a lease of the right to o collect octroi duties, tolls, fees or other levies, by - whatever name called, but does not include sale of o a plot of land. o
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53D. Deduction from payment to actors and actresses.- Where any payment is to be made, in full or in part or by way of advance, by a person producing a film, on account of acting in any film by a film actor or actress and such payment exceeds or is likely to exceed thirty six thousand taka in the aggregate, in any income year, the person producing the film shall deduct, before making such payment, tax on the income from acting in such film at such rate, not exceeding seven and a half per cent of such payment, as may be prescribed.” (a) section 174 4F sub-section (3) (SE clause (b) (ARĪ subclause (ii) তে সেমিকোলনটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তৎপর নিম্নরূপ provisoসমূহ সন্নিবেশিত হইবে, যথা:o o Q “Provided that no person shall be disqualified under this o sub-clause unless he is given a reasonable o opportunity of being heard: o So Provided further that any person disqualified under this ost sub-clause may within one month of his disqualification, appeal to the Board to have the disqualification removed:
