52G. Deduction from fees for services rendered by doctors.-

¹[52G.Deduction from fees for services rendered by doctors.-

The principal officer of any company registered under the companies Act,1993 ( VII of 1913) or  কোম্পানী আইন 1994 (১৯৯৪ (১৯৯৪ সনের ১৮নং আইন) or the chief executive of any non-government organisation registered with the Bureau of Non-government organisation or the chief executive of any trust registered under the Trusts Act,1882 (II of 1882) running any general or specialised hospital or any diagnostic centre shall be responsible for making any payment to any doctor which may be payable to him on account of fees for services rendered by him to a patient in such hospital or dignostic centre and shall, at the time of making such payment,deduct income tax at the rate of [five] percent.on the amount so payable.]

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¹Omitted by F.A. 2004

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