পাতা:বাংলাদেশ কোড ভলিউম ২৯.djvu/১৮৪

>brや2 অর্থ আইন, ১৯৯২ or any company as defined in the Companies Act, 1913 (VII of 1913), or any banking company or any co-operative bank established by or under any law for the time being in force or any non-governmental organisation run or supported by any foreign donation or assistance is a tenant in respect of a house property, the tenant shall deduct from the house rent paid or payable as advance tax sucho amount as may be prescribed.”: § CN o حمیر (bas) section 53H 3I sub-section (1) est off-TĚ fl:Foi sub ് section (1) প্রতিস্থাপিত হইবে, যথা: - soo - ae(1) Any person responsible for registering any document of a person 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 such rate and in such manner as may be prescribed on the value of the property to which the document relates and on which stamp-duty is chargeable under the Stamp Act, 1899 (II of 1899).”; - (৯) Section 62 এর দ্বিতীয় proviso-এর শেষ প্রান্তস্থিত ফুলষ্টপটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তৎপর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথা:- O o o aeProvided further that, notwithstanding the provisions of this section, if such person derives income exempted under section 45, credit of tax deducted or collected at source shall be given to him for the assessment year following next after the expiry of the period of exemption allowed under the said section.”; (No) section 72 (EE sub-section (1) EI æeighteen per cent.” শব্দগুলির পরিবর্তে aetwelve per cent” শব্দগুলি প্রতিস্থাপিত হইবে: (SS) section 73 GH sub-section (1) ER æeighteen per cent.” “R aethe assessed tax” “soft viso solo aetwelve per cent” “R abseventy-five per cent of the assessed tax” শব্দগুলি প্রতিস্থাপিত হইবে: (SS) section 77 to sub-section (2) & aethirty days” “loss; পরিবর্তে aetwenty-one days” শব্দগুলি প্রতিস্থাপিত হইবে; -