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পাতা:বাংলাদেশ কোড ভলিউম ২৮.djvu/৩৬৪

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vවෙ8 - o o & (38) section 75 és sub-section (2) és clause (d) CS æforty (2) - অর্থ আইন, ১৯৯১ (a) a non-resident. (i) if the shareholder is a company, at the rate applicable to a company; (ii) if the shareholder is a person other than a company, at the maximum rate; (i) if the shareholder is a company, at the rate applicable to a company; (ii) if the shareholder is a person other than a company, at the rate of ten per cen where the Deputy Commissioner of Taxes, on an application made is this behalf, gives a certificate to a resident shareholder, not being a company, to the effect that to the best of his belief the aggregate amount of dividends to be received by such resident shareholder from one or more public limited companies will not exceed thirty thousand Taka or, to a non-resident shareholder, not being a company, to the effect that he will be liable to tax at a rate less than the maximum rate, payment of the dividend to such shareholder shall be made, until the certificate is cancelled,— അീC) (a) in the case of the resident shareholder, without any ~ deduction; and ് () in the case of the non-resident shareholder, with deduction of tax at the rate specified in the certificate, being a rate less than the maximum rate.”; thousand” শব্দগুলির পরিবর্তে cone lakh” শব্দগুলি প্রতিস্থাপিত হইবে; (S®) section 82 ® proviso f$ Explanation ® C*R & Rêfê ফুলষ্টপটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তৎপর নিম্নরূপ নূতন proviso সন্নিবেশিত হইবে, যথা: Provided further that a return filed by an assessee, being a public limited company, or a body corporate established or constituted by or under any law for the time being in force, or any nationalised banking or other financial institution, insurance body or industrial or business enterprise shall be deemed to be correct and complete if the return is accompanied by a certified copy of accounts (b) a resident, ് è