For the purposes of making a deduction of tax under section 53A of the Ordinance, every person mentioned in that section who is responsible for making any payment to the owner of a house property on account of house rent shall deduct an amount calculated on such payment at the rates laid down in the schedule below:
2 [The Schedule
Sl                                                                                                                                   Rate of Deduction of tax at the
No.                                              Amount of payments                                             time of making payments.

1             Where the monthly payment does not exceed taka 15,000
(fifteen thousand).                                                                                                             Nil.

2.             Where the monthly payment exceeds taka 15,000 (fifteen
thousand)    but does not exceed taka  35,000  (thirty five                                           3%
thousand).

3.             Where the monthly payment exceeds taka  35,000  (thirty