52P. Deduction of tax for services from convention hall, conference centre, etc.-

¹[52P. Deduction of tax for services from convention hall, conference centre, etc.- 

Any  person,  being  a  corporation,  body  or  authority  established  by  or under  any  law  including  any  company  or  enterprise  owned,  controlled  or managed by it, or a company registered under   কোম্পানী আইন, 1994  (1994 সনের ১৮ নং আইন),  any Non-government Organization registered with N.G.O Affairs Bureau or any university or medical college or dental college or engineering college  which  makes  any  payment  to  any  person  on  account  of  renting  or using space of convention hall, conference centre, room or, as the case may be, hall, hotel, community centre or any restaurant, shall deduct tax at the rate of five percent from the whole amount paid for the services thereof at the time of  making  such  payment  or  at  the  time  of  credit  of  such  payment  to  the account of the payee:

Provided that no deduction shall be made by a company when such amount is paid directly to the government.

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¹Ins. new sections 52P & 52Q by F.A. 2011

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