পাতা:বাংলাদেশ কোড ভলিউম ২৭.djvu/৪৩৫

8W)の deduct or collect at the time of credit of such commission or fees or at the time of payment thereof, whichever is earlier, as advance tax an amount at such rate not exceeding ten per cent of the commission or fees payable as may be prescribed."; (৭) section 102 এর পরিবর্তে নিম্নরূপ section 102 প্রতিস্থাপিত হইবে, যথা:– ael.02. Liability to tax in case of shipping business of (2) (3) On receipt of the return, the Deputy Commissioner of Taxes shall determine the aggregate of the amounts non-residents.- (1) Notwithstanding anything contained in this Ordinance, where a non-resident carries on the business of operation of ships as the owner or charterer thereof (hereinafter in thi section referred to as the principal) tax shall be levied and collected in respect of such business in accordance with the provisions of this section. o - o Before the departure from any port in Bangladesh of any ship, the master of the ship shall prepare and furnish to the Deputy Commissioner of Taxes a return showing -\ ༤- ། (a) the amount paid or payable whether in or out of Bangladesh to the principal, or to any person on his behalf, on account of the carriage of passengers, livestock, mail or goods shipped at the port since the last arrival of the ship; and o (b) the amount received, or deemed to be received in Bangladesh by, or on behalf of, the principal on account of the carriage of passengers, olivestock, mail or goods at any port outside Bangladesh. referred to in sub-section (2) and, for this purpose, may call for such particulars, accounts or documents, as he may require and the aggregate of the said amounts so determined shall be deemed to be income received in Bangladesh by the principal from the said business chargeable to tax under this Ordinance under the head aesncome from business or profession” and tax thereon shall be charged at the rate of eight per cent of such income. অর্থ আইন, ১৯৮৯ -