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1[15. Prescribed arrangements for deduction of tax from dividends:--
The arrangements referred to in section 54(1) to be made by a company shall be as follows:-
(1) the share register of the company for all shareholders shall be regularly maintained at the principal place of business within Bangladesh;
(2) the general meeting for passing the accountants of the income year and for the declaration of any dividends in respect thereof shall be held at a place within Bangladesh; and
(3) the dividends declared, if any, shall be payable only within Bangladesh to all shareholders.]
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1.Omitted by S.R.O. No.154-L/93.dt.03-08-1993.
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