(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.

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