অর্থ আইন, ২০০২ — ধারা ৪২: Ordinance No. XXXVI of 1984 এর section 52A এর সংশোধন

অর্থ আইন, ২০০২ — ধারা ৪২: Ordinance No. XXXVI of 1984 এর section 52A এর সংশোধন — আইন শিক্ষালয়অর্থ আইন, ২০০২ — ধারা ৪২। Ordinance No. XXXVI of 1984 এর section 52A এর সংশোধন ৪২৷ Income-tax Ordinance এর section 52A এর পরিবর্তে নিম্নরূপ section 52A প্রতিস্থাপিত হইবে, যথা:- “52A. Deduction at source from fees for professional or technical services.- () The Government or any other authority corporation or body, including its units, the activities of which are authorised by any Act, Ordinance, Order or instrument having the force of law in Bangladesh, or any company as defined in clause () of section 2 or any banking company or any insurance company or any co-operative bank or any non-government organisation registered with NGO Affairs Bureau, responsible for making any payment on account of fees for professional services shall deduct or collect, at the time of credit of such fees to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft…