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পাতা:বাংলাদেশ কোড ভলিউম ২৮.djvu/১২২

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>この principles, as the case may be, shall deduct, at the time of credit of such interest or share of profit to the account of the payee or at the time of payment thereof, whichever is earlier, income tax on such sum at the rate often per cent : Provided that nothing contained in this section shall apply to 53Ꮐ. such payee or class or payees as the Board may, by a general or special order, specify in this behalf. Deduction at source from insurance commission.— Any person responsible for paying to a resident any sum by way of remuneration of reward, whether by way of commission or otherwise, for soliciting or procuring insurance business including business relating to the shall, at the time of credit of such sum to the account o the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income tax on such sum at the rate often per cent.”; S - * - (>6) section 64 ® sub-section (1) ® aeexëeeds fifty thousand taka" *fTEfFIT ef IATÍ æexceeds (a) (b) (c) so twenty thousand taka in the case of an assessee, being a company resident in Bangladesh; five thousand taka in the case of an assessee, being a non resident; and \ ~ * sixty thousand taka in the case of any other assessee” শব্দগুলি বন্ধনীগুলি অক্ষরগুলি কমাগুলিও সেমিকেলনগুলি প্রতিস্থপিত হইবে section 75 on sub-section (2) (ARĪ clause (d) CE æone (بالا) lakh taka" *FfEfFI *fSTÍ æforty thousand taka" *FTEfi প্রতিস্থাপিত হইবে"; (১৭) section 82 এর শেষ প্রান্তস্থিত ফুলস্টপটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তৎপর নিম্নরূপ proviso সংযোজিত হইবে, যথা: So - aeProvided that a return filed by a company, not less than e$ fifty per cent of whose paid-up share capital is owned by persons other than Bangladeshis, shall be deemed to be correct and complete if the return is accompanied by a certified copy of accounts of the company audited by a chartered accountant and a certificate in respect of the total income of the company issued by the chartered accountant in the prescribed form. অর্থ আইন, よ。ああの o o continuance, renewal or revival of policies of ဂ္ယီစံုးျိုါ