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1[17B. Deduction of tax from income from house property.---
For the purposes of making a deduction of tax under section 53A of the Ordinance, every person mentioned in that section who is responsible for making any payment to the owner of a house property on account of house rent shall deduct an amount calculated on such payment at the rates laid down in the schedule below:
2 [The Schedule
Sl No. |
Amount of payments |
Rate of Deduction of tax at the time of making payments. |
1 |
Where the monthly payment does not exceed taka 20,000 (twenty thousand). |
Nil. |
2 |
.Where the monthly payment exceeds taka 20,000 (fifteen thousand) but does not exceed taka 40,000 (thirty five thousand). |
3% |
3 |
Where the monthly payment exceeds taka 40,000 (thirty five thousand). |
5%] |
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1.Ins. by S.R.O. No. 233-L/88,dt.18-07-1988 and omitted by S.R.O No 251-L/IT/2012, dt 01/07/2012
2.Subs by এস,আর,,ও নং২০৩-আইন/আয়কর ২০০৮.তাং ৩০-০৬-২০০৮
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