53CC - Deduction or collection at source from courier business of a non-resident [omitted]

[53CC. Deduction or collection at source from courier business of a non-resident.- Any person being a company registered under the Companies Act, 1913 or কোম্পানি আইন, ১৯৯৪ working as local agent of a non-resident courier company shall deduct or collect tax in advance al the rate of 15% on the amount of service c...