Income Tax Act 2023
Section 107 - Deduction at source from Discount on the Real Value of Bangladesh Bank Bills
(as updated till Finance Act 2024)
Any person responsible for paying any amount on account of discount or deduction on the actual value of Bangladesh Bank bills shall, at the time of making such payment, deduct tax at the maximum rate on the amount so payable.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.