53CC. Deduction or collection of tax at source from courier business of a non-resident.-

¹[53CC. Deduction or collection of tax at source from courier business of a non-resident.-   

Any person being a company registered under the Companies Act, 1913(VII of 1913) or  কোম্পানী আইন, 1994 (1994 সনের ১৮ নং আইন)  working as local agent of a nonresident courier company shall deduct or collect tax in advance  at  the  rate  of  ²[fifteen  percent]  on  the  amount  of  service  charge accrued from the shipment of goods, documents, parcels or any other things outside Bangladesh.]

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¹ Ins. by F.A. 2006 and subsequently omitted by F. A. 3015
² Subs. for "seven and half percent" by F.A. 2010
 

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