অনিবাসীর বিমান পরিবহণ ব্যবসায়ের ক্ষেত্রে করদায়

(l) Notwithstanding anything contained in this Act, where a non-resident person carries on the business of operation of  aircraft, as the owner or charterer thereof (hereinafter in this section referred to as the principal), and any aircraft owned or chartered by him calls on any airport in Bangladesh, the aggregate of the receipts arising from the carriage of passengers, livestock, mail or goods loaded at the said airport into that aircraft shall be deemed to be income received in Bangladesh by the principal from the said business chargeable to tax under the  head “Income from business” and tax thereon shall be charged at the rate of three per cent of such income.

(2) The principal or any agent duly authorized for the purpose shall prepare a return for every 3 (three) months and submit it to the Deputy Commissioner of Taxes within 45 (forty-five) days from the last day of every 3 (three) months, i.e. 30 September, 31 December, 31 March and 30 June respectively, showing the following particulars, namely: -

(a)   the amount of money paid or payable to the principal or any person on his behalf, within or outside Bangladesh, for the carriage of passengers, cattle, mail or goods on board the aircraft from the said airport; and

(b)   the amount of money received or deemed to be received within Bangladesh by the principal or on his behalf for the carriage of passengers, cattle, mail or goods from any airport outside Bangladesh.

(3) On receipt of the return, the Deputy Commissioner of Taxes may, after calling for such particulars, accounts or documents, as he may require, determine the aggregate of the amounts referred to in sub-section (2) and charge tax as laid down in sub-section (l).

(4) Where the principal fails to pay the tax payable under sub-section (1), for more than three months, the Commissioner of Taxes may issue to the authority by whom clearance may be granted to that aircraft a certificate containing the name of the principal and the amount of tax payable by him; and on receipt of such certificate, the said authority shall refuse clearance from any airport in Bangladesh to any aircraft owned or chartered by such person until the tax payable has been paid.

(5) Nothing contained in this Act shall be so construed as to allow any expense against the aggregate amount of receipts as determined under sub-section (3).

(6) The tax paid under this section shall be deemed to be the final discharge of the tax liability of the assessee under this Act, and the assessee shall not be required to file the return of total income under Section-166 nor shall he be entitled to claim any refund or adjustment on the basis of such return.

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