53D. Deduction from payment to actors and actresses.-

1[53D.  Deduction  from  payment  to  actors,  actresses,  producers,  etc.-

(1)  A person responsible for making any part or full payment for purchasing a film, drama  or  television  or  radio  programme  shall  deduct  tax  at  the  rate  of  ten percent of the amount paid or payable at the time of making payment or credit of such payment to the account of the payee.


(2)  A  person  responsible  for  making  any  part  or  full  payment  to  another person  for  performing  in  a  film,  drama,  advertisement  or  any  television  or radio programme shall deduct tax at the rate of ten percent of the amount paid or payable at the time of  making payment or credit of such payment to the account of the payee 2[:


Provided that no tax shall be deducted under this section if the total payment does not exceed ten thousand taka.]]

..................................................................................................

1 Subs. by F.A. 2011
2 Subs. "colon" for "full-stop" and ins. new proviso by F.A. 2012

About Author

Profile Picture

Golden Bangladesh

Golden Bangladesh is a point of access to information.We present information from diverse sources in a unified way. It is the leading web portal, e-Directory and business guide in Bangladesh.

Leave a Comment