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পাতা:বাংলাদেশ কোড ভলিউম ২৮.djvu/৩৬৩

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অর্থ আইন, ১৯৯১ (p) income derived on account of insurance commission; (q) income classifiable under the head a Capital gains 22.32.

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\oo*\s) (১২) section 53G এর পর নিম্নরূপ নূতন section 53H সন্নিবেশিত হইবে, যথা: aeś3H. Collection of tax on transfer, etc. of property.- (1) Any person responsible for registering any document of a person, being an individual, under the provisions of clause (b), (c) or (e) of sub-section (1) of section 17 of the Registration Act, 1908 (XVI of 1908), shall collect from the person whose right, title or interest is sought to be transferred, assigned, limited or extinguished thereby, at the time of registration of such document, income tax at the rate of five per cent on the value of the property t which the document relates and on which stamp-duty o - chargeable under the Stamp Act, 1899 (II of 1899), and in such manner as may be prescribed. &o --> (2) Nothing in this section shall apply to a document relating ÍO: (a) sale by a bank as a mortgagee gpes to sell; ○。 (b) mortgage of any property to the Bangladesh House Building Finance Corporation established under the Bangladesh House Building Finance Corporation Ordinance, 1973 (P.O. No. 7 of 1973), against loan; (c) mortgage to any bank of any property valued at a sum not exceeding one lakh Taka; - (d) transfer of any agricultural land in Bangladesh, not being land situate in any area mentioned in paragraph (i) or (ii) of sub-clause (c) of clause (15) of section 2; - (e) transfer of any non-agricultural land valued at a sum jurisdiction of any city corporation, paurashava or s not exceeding one lakh Taka, situated outside the © cantonment board.”: (১৩) section 54 এর পরিবর্তে নিম্নরূপ নূতন section 54 প্রতিস্থাপিত হইবে, aes4. Deduction of tax from dividends.- (1) The principal officer of a company registered in Bangladesh, or of any other company shall, subject to the provisions of sub-section (2), at the time of paying any dividend to a shareholder, deduct tax on the amount of such dividend, in the case of