(1) The bank, through which any sum on account of International Gateway (IGW) Services in respect of international phone call is received, shall deduct tax at the rate of 1.5% (one point five percent) of the total amount representing the said receipt at the time of crediting it to the account of the International Gateway (IGW) Services operator.

(2) The International Gateway (IGW) Services operator, through which any sum related to international phone call is paid, or any sum credited to the account of Interconnection Exchange (ICX), Access Network Services (ANS), Bangladesh Telecommunication Regulatory Commission (BTRC) or any other person under an agreement with the Bangladesh Telecommunication Regulatory Commission (BTRC), shall deduct tax at the rate of 7.5% (seven point five percent) on the whole amount so paid or credited at the time of such payment or credit under the said agreement.

(3) Where any amount is paid or credited in respect of outgoing international calls, the provider of Interconnection Exchange (ICX) services or Access Network Services (ANS) shall deduct tax at the rate of 7.5% (seven point five percent) on the whole amount so paid or credited at the time of such payment or credit.

(4) Notwithstanding anything contained in sub-section (1), (2) or (3), where the Board gives a certificate in writing on an application made by a person that income of the person is exempted from tax or will be liable to tax at a rate of tax less than the rate specified in this section, the person responsible for such payment shall make the payment—

(a) without deduction of tax; or

(b) after deducting tax at a rate specified in the certificate.