পাতা:বাংলাদেশ কোড ভলিউম ২৭.djvu/৪৩৭

(2) (3) s (4) 8\రిన passengers, livestock, mail or goods loaded at the said airport into that aircraft shall be deemed to be income received in Bangladesh by the principal from the said business chargeable to tax under the head a-Income from business or profession” and tax thereon shall be charged at the rate of three per cent of such income. The principal or an agent authorised by him in this behalf shall prepare and furnish to the Deputy Commissioner of Taxes, within forty-five days from the last day of each quarter of every financial year, that is to say, the thirtieth day of September, the thirty-first day of December, the thirty-first day o March and the thirtieth day of June, respectively, a return in respect of each quarter as aforesaid showing- & No o (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 loaded at the said airport; 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, livestock, mail or goods at any airport outside Bangladesh. No. On receipt of the return, the Deputy Commissioner of Taxes may, after calling for such particulars, accounts or documents, as he may require, determine the aggregate of the amounts referred to No. in sub-section (2) and charge tax as laid down in sub-section (1). Where the principal fails to pay the tax payable under sub-section (1), for more than three months, the Commissioner of Taxes may issue to the authority by whom clearance may be granted to that aircraft a certificate containing the name of the principal and the amount of tax payable by him; and on receipt of such certificate, the said authority shall refuse clearance from any airport in Bangladesh to any aircraft owned or chartered by such person until the tax payable has been paid. ് অর্থ আইন, ১৯৮৯ o Goo -