[65C. Rate of allowances in respect of expenditure on distribution of free samples

¹[65C. Rate of allowances in respect of expenditure on distribution of free samples.---

For the purpose of section 30(f) (iv) of the Ordinance, the rates in excess of which no deduction shall be admissible for expenditure in respect of distribution of free samples shall be the following :

(a)In case of a pharmaceutical industry-

(i)for a turnover upto take 5 crore, at the rate of 2%

(ii)for a turnover in excess of taka 5 crorebut upto 10 crore, at the rate of 1%

(iii)for a turnover in excess of taka 10 crore, at the rate of 0.50%;

(b)in case of a food, cosmetics and toilletries industry-

(i)for a turnover upto taka 5 crore, at the rate of 1%

(ii) for a turnover in excess of taka 5 crorebut upto 10 crore, at the tate of 0.25%

(iii) for a turnover in excess of taka 10 crore, at the rate of 0.25%

(c)in case of any other industries-

(i)for a turnover upto taka 5 crore, at the rate of 0.5%

(ii)for a turnover in excess of taka 5 crorebut upto 10 crore, at the rate of 0.25%

(iii)for a turnover in excess of taka 10 crore, at the rate of 0.1%.

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¹.Subs. S.R.O.No.259-L/16,dt. 10-08-2016

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