পাতা:বাংলাদেশ গেজেট, অতিরিক্ত, জুলাই ১, ১৯৯১.pdf/২

*լ ԱԱ বাংলাদেশ গেজেট, অতিরিক্ত, জুলাই ১, ১৯৯১ 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 Rgistration 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 fate of five per cent, 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). (2) The collection of tax mentioned in sub-rule (1) shall be made through Demand Draft, Pay Order or . Chalan mentioning the head of account "2–Income Tax-other than companies”. - (3) The person responsible for registration of the document shall record on the transfer document the amount of the tax and the number and date of the Chalan, Demand Draft or Pay Order, as the case may be. (4) The Chalan, Demand Draft or Pay Order shall be made in favour or credited to, (a) in the case of the districts of Dhaka, Gazipur and Manikgonj, the Commissioner of Taxes, Dhaka (West) Zone; (b) in the case of the district of Chittagong, the Commissioner of Taxes, Chittagong (North) Zone; - (c) in the case of the districts of Rajshahi, No! arro Nawabgonj, the Commissioner of Taxes, Rajshahi Zone; (d) in the case of the districts of Khulna, Bagrarhat and Տatkhi: the Commissioner of Taxes, Khulna Zone; (e) in the case of other districts, (i) if there exists no taxes office, the Deputy Commissioner o' Taxes under whose jurisdiction such district "alls; (ii) if there exists only one taxes office, the Depal, con missioner of Taxes of that district; - (iii) if there exist more than one taxes office, the Depl.*ity Commit5 sioner of Taxes of Circle-I of that district. o - - -.' (5) The Commissioners of Taxes and the Deputy Commissioners on-oaxes. concerned shall verify the amounts of tax so collected with chalans ர்ே. er by them from the Treasury offices concerned. - o (6) The Registrar, Sub-Registrar or any other person responsible for registration shall furnish to the Inspector General of Registration, through the District Registrar concerned, a statement in the form given below of income tax collected under section 53H of the Ordinance, and send a