52E. Collection of tax on account of bonus.-

¹[52E. Collection of tax on account of bonus.-

The principal officer of any company registered under the companies Act,1913(VII of 1913) or কোম্পানী আইন ,1994( (১৯৯৪ সনের ১৮নং আইন) shall, at the time of isuing any bonus to its shareholders,collect Income- tax at the rate of ten percent on the amount of the bonus]

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¹Omitted by F.A. 2001

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