অভিনেতা, অভিনেত্রী, প্রযোজক, ইত্যাদি ব্যক্তিকে পরিশোধিত অর্থ হইতে কর্তন

(1) A person responsible for making any part or full payment for purchasing a film, drama or television or radio programme shall deduct tax at the rate of 10% (ten percent) of the amount paid or payable at the time of making payment or credit of such payment to the account of the payee.

(2) A person responsible for making any part or full payment to another person for performing in a film, drama, advertisement or any television or radio programme shall deduct tax at the rate of 10% (ten percent) of the amount paid or payable at the time of making payment or credit of such payment to the account of the payee.