Laws / Income Tax Law / ২৫৩
২৫৩ - Persons to be treated as an agent
253. Persons to be treated as an agent.—
(1) For the purposes of this Act, the following persons shall, subject to the provisions of sub-sections (2) and (3), be treated as agent in relation to a non-resident, namely:—
(a) any person in Bangladesh—
(i) who is employed by, or on behalf of, the non-resident;
(ii) ...
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