Laws / Income Tax Law / ৯৬
৯৬ - Deduction from the commission of letter of credit
96. Deduction from the commission of letter of credit.— Any person responsible for opening letter of credit for the purpose of import of goods for himself or for any other person shall, at the time of collecting commission with respect to letter of credit, deduct income tax at the rate of 5% on the amount of such co...
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