১৮। উক্ত Ordinance এর section 53E এর পরিবর্তে নিম্নরূপ section 53E প্রতিস্থাপিত হইবে, যথা:- “53E. Deduction or collection at source from commission, discount, fees, etc.- () Any company making a payment or allowing an amount to a distributor, called by whatever name, or to any other person by way of commission, discount, fees, incentive or performance bonus or any other performance related incentive or any other payment or benefit of the similar nature for distribution or marketing of goods, shall deduct or collect tax at the time of payment or allowing the amount at the rate of ten percent…