53CCC. Deduction or collection of tax at source from courier business of a non-resident.-

¹[53CCC. Deduction or collection of tax at source from courier business of a non-resident.-

Any person being a company registered under the Companies Act, 1913 (VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) working as local agent of a non resident courier company shall deduct or collect tax in advance a the rate of fifteen percent(15%) on the amount of service charge accrued from the shipment of goods, documents, parcels or any other things outside Bangladesh.]

------------------------------------------------------------

¹ Added by F.A. 2016

About Author

Nowshad Amin Chowdhury