Laws / Income Tax Law / 53BB
53BB - Collection of tax from export of certain items
53BB. Collection of tax from export of certain items.— The bank, through which export proceeds of an exporter of knit wear and woven garments, terry towel, carton and accessories of garments industry jute goods, frozen food, vegetables, leather goods, packed food is received, shall deduct tax at the rate of 10.5%...
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