ITMS

১১৯ - Deduction or collection of tax from income of non-residents

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

119. Deduction or collection of tax from income of non-residents.—
(1) Notwithstanding anything contained in any other provision of this Chapter, subject to the provisions of sub-section (2), the specified person or any other person responsible for making any payment to a non-resident which is taxable to the non-re...

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