সিকিউরিটিজ হস্তান্তর হইতে কর সংগ্রহ

(1) A person responsible for the transfer of securities of a company or fund listed on a stock exchange shall not transfer the securities to any person responsible for the transfer of securities, unless the transferor has before effecting the transfer tax paid in accordance with the following rules, namely:

A = (b - c) × 10%, where,

a= amount of tax payable under this section;

b = transfer value of securities;

c = acquisition value of the securities.

(2) For the purposes of this section,—

(a) “securities” means the securities of a company or fund held by a sponsor shareholder, director shareholder, or placement shareholder of that company or fund;

(b) "transfer" means a transfer other than a gift between parents and children and between spouses;

(c) “transfer price” means—

i. the closing price of the securities on the date of consent or approval of the transfer by the Bangladesh Securities and Exchange Commission or Scott Exchange: or

ii. The closing price of the securities on the day on which the securities were last traded, if there is no trading in the securities on the day of approval by the Bangladesh Securities and Exchange Commission or the Stock Exchange.

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