স্টক এক্সচেঞ্জের শেয়ারহোল্ডারদের শেয়ার স্থানান্তর হইতে কর সংগ্রহ

(1) The Principal Officer of a stock exchange shall deduct tax at the rate of 15% (fifteen percent) on any profits and gains arising from the transfer of share of a shareholder of stock exchange established under Exchanges Demutualization Act, 2013 (Act No. 15 of 2013) at the time of transfer or declaration of transfer or according consent to transfer of such share, whichever is earlier.

(2) For the purpose of calculating dividends and receipts of shares under sub-section (1), the acquisition  value of the shares prior to the coming into force of the Exchanges Demutualization Act, 2013 (Act No. 15 of 2013) shall be taken as the acquisition value of the said shares.