1[52P. Deduction of tax for services from convention hall, conference centre, etc.-
Any person, being a corporation, body or authority established by or under any law including any company or enterprise owned, controlled or managed by it, or a company registered under কোম্পানী আইন, 1994 (1994 সনের ১৮ নং আইন), any Non-government Organization registered with N.G.O Affairs Bureau or any university or medical college or dental college or engineering college which makes any payment to any person on account of renting or using space of convention hall, conference centre, room or, as the case may be, hall, hotel, community centre or any restaurant, shall deduct tax at the rate of five percent from the whole amount paid for the services thereof at the time of making such payment or at the time of credit of such payment to the account of the payee:
Provided that no deduction shall be made by a company when such amount is paid directly to the government.
1Ins. new sections 52P & 52Q by F.A. 2011
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