ITMS

১৪১ - Deduction or collection tax on grossed-up amount without tax

2025-26 2024-25 2024-25 2023-24

141. Deduction or collection tax on grossed-up amount without tax.—
(1) Where the person responsible for making the payment makes any payment exclusive of tax, tax shall be deducted at the applicable rate on the amount computed in the following manner, namely:—
C = (100 × A)/(100-B), Where—
C = amount computed fo...

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