ঠিকাদার, সরবরাহকারী ইত্যাদিকে প্রদত্ত অর্থ হইতে কর কর্তন

Where any payment is made by a specified person to a resident for the following reasons-

       (a)   enter into any contract other than a contract for the rendering or supply of services referred to in any other clause of Part VII;

       (b)   supply of goods;

       (c)   production, processing or conversion;

       (d)   printing, packaging or binding;

In such case, the person responsible for the said payment shall deduct tax at the rate of 10% (ten percent) determined on the base value at the time of such payment or credit.

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