Our Registered User : 3152
Most Demanded Items
To print, you must be Logged In or Registered.
কোনো সেবা, রেভিনিউ শেয়ারিং, ইত্যাদি বাবদ বিদেশ হইতে প্রেরিত আয় হইতে কর কর্তন
Section : ১২৪Fees, service charges, or remuneration, by whatever name called, or by any name or nature of revenue sharing remitted from abroad as a person responsible for payment or deposit of money in return for any of the following works when the person responsible for paying or depositing the money as payee. Or deduct tax at the rate of 7.5% (seven and five percent) on the amount deposited;
(a) for any service provided in Bangladesh;
(b) for the provision of services or any work by a resident person to a foreigner;
(c) to permit the use of any online platform for advertising or any other purpose;
The conditions are,-
(1) Money accepted by freight forward agent:
(b) if it is commission only, tax shall be collected on said commission at the rate of 10% (ten percent);
(b) if it is a gross bill or a gross bill including commission, tax shall be collected on the said bill at the rate of 2.5% (two and a half percent);
(2) No deduction shall be made against the following amounts remitted from abroad, namely:-
(b) sums other than gross income by clauses (12), (17), (21) and (33) of Part I of the Sixth Schedule;
(a) any donation or donation received by any educational or research institution;
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত আইনের শতকরা হার ১০% হতে ৭.৫% হারে পরিবর্তন করা হয়েছে এবং শর্তাংশ (১) ও শর্তাংশ (২) প্রতিস্থাপন করা হয়েছে