উৎসে কর কর্তন বা সংগ্রহের সাধারণ বিধান

(1) Subject to the exception of Section 119 and unless otherwise provided in other sections of this Chapter, in the case of deduction or collection of tax under this Part, if the person from whom the tax is to be deducted or collected fails to furnish evidence of filing the return, the tax deducted or collected at source shall be 50% (fifty percent) more than the applicable rate.

(2) Subject to any provision to the contrary, in respect of the deduction or collection of tax under the section, the person from whom the tax is to be deducted or collected, as the case may be, contract price, bill, rent, fee, charge, remuneration, salary or any other payment whatever called, if any amount is not received through bank transfer, the rate of tax deduction or collection at source shall be 50% (fifty percent) more than the applicable rate.

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