17B. Deduction of tax from income from house property

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.


Where the monthly payment does not exceed taka 20,000 (twenty thousand).



.Where the monthly payment exceeds taka 20,000 (fifteen thousand)    but does not exceed taka  40,000  (thirty five thousand).



Where the monthly payment exceeds taka  40,000  (thirty five thousand).  



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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