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বিদ্যুৎ ক্রয়ের বিপরীতে কর কর্তন

Section : ১১৪

(1) Notwithstanding anything contained in this Act, Bangladesh Power Development Board or any other person engaged in power distribution, at the time of payment to any person on account of purchase of power, shall collect, deduct or pay tax on the said payment at the rate of 6% (six percent).

(2) Where the income of a person from electricity production is exempted from tax in an income year, the Board may, on an application of the taxpayer, give a certificate in writing that the income of the said income year shall be made without any deduction or with deduction at a proportionately reduced rate.

Comment :
The wording of the Act has been amended in the current fiscal year.

Comment :

আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত আইনটির শব্দের সংশোধন করা হয়েছে