Laws / Income Tax Law / ১৫২
১৫২ - Collection of advance tax from cigarette manufacturers
152. Collection of advance tax from cigarette manufacturers.—
(1) Cigarette manufacturers shall pay advance tax at the rate of three percent (3%) of the net sales price every month.
(2) The advance tax paid under sub-section (1) shall be adjusted against the quarterly instalments of advance tax payable under secti...
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