15. Prescribed arrangements for deduction of tax from dividends

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.]


1.Omitted by S.R.O. No.154-L/93.dt.03-08-1993.


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