Laws / Income Tax Law / ১০৪
১০৪ - Deduction of tax from interest income of resident
104. Deduction of tax from interest income of resident.—
(1) Where a specified person pays interest to any person other than a bank or finance company against a loan or the acceptance of a loan, he shall deduct tax at the rate of 10% on the interest paid at the time of payment of said interest.
(2) The Board may, ...
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