52A. Deduction at source from fees for professional or technical services.-

152A. Deduction at source from fees for professional or technical services.-



Description of payment Rate of deduction of tax (%of base amount)
(a) Where base amount does not exceed taka 25 lakh 10%
(b) Where base amount exceeds taka 25 lakh 12%

(1) Where any payment is to be made by a specified person to a resident on account of royalties, franchise, or the fee for using license, brand name, patent, invention, formula, process, method, design, pattern, know-how, copyright, trademark, trade name, literary or musical or artistic composition, survey, study, forecast, estimate, customer list or any other intangibles, the person responsible for making the payment shall, at the time of making payment, deduct, income tax at the rate specified below-

Provided that the rate of tax shall be fifty percent (50%) higher if the payee does not have a twelve-digit Taxpayer’s Identification Number at the time of making the payment.

(2) In this section-

(a) “specified person” shall have the same meaning as in clause (a) of sub-section (2) of section 52;
(b) “contract” includes a sub-contract, any subsequent contract, an agreement or an arrangement, whether written or not;
(c) “base amount” means the higher of the-

(i) contract value; or
(ii) bill or invoice amount; or
(iii) payment;
And shall also be inclusive of মূল্য সংযোজন কর (value added tax);

(d) “payment” includes a transfer, a credit or an adjustment of payment.


1Subs. by F.A. 2016


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