14. Manner of payment of tax deducted at source

1[14. Manner of payment of tax deducted at source.-

2[(1) The person responsible for making deduction or cooection of tax under Chapter VII of the Ordinance shall pay the amount of tax so deducted or collected to the credit of the Government within the time specified in rule 13 by-

(a)remitting it through an income tax challan into the Bangladesh Bank or the Sonali Bank, as the case may be; or
(b)transferring the amount electronically in the manner as specitied by the Board

(2) The Board may, by notification in the official Gazette, specitfy the manner in which the tax deducted or collected at source shalll be paid or be electronically transferred to the credit of the Government.]


1 Subs. by SR.O..No.176-l/99,dt.01-07-1999

2 Subs. by F.A. 2016


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