53DD. Deduction of tax at source from export cash subsidy

¹[53DD. Deduction of tax at source from export cash subsidy.-
Any person responsible for paying any amount on account of export cash subsidy to an exporter for promotion of export shall deduct or collect tax in advance at the rate of five per cent on the amount so payable.] Deleted F.A. 2009

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¹Ins. by F.A. 2006 and omitted by F.A. 2009

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Mijan Niloy