Laws / Income Tax Law / 53BB
53BB - Deduction of tax from export proceeds of goods
53BB. Deduction of tax from export proceeds of goods.—
(1) The Bank, through which export proceeds of goods of an exporter is received, shall deduct tax at the rate of 1% of total export proceeds at the time of crediting the proceeds to the account of the exporter.
(2) Where the Board, on an appli...
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