¹[“51. Deduction at source from discount, interest or profit on securities.—

Any person responsible for issuing a security of the Government, or security approved by the Government or Bangladesh Securities and Exchange Commission, income of which is classifiable under the head “interest on securities”, shall collect income-tax at the rate of five percent (5%) on discount, intererst or profit on securities at the time of making payment or credit, whichever is earlier.”। ]

¹ Subs. section 51 by F. A. 2020