(1) Notwithstanding anything contained in this Act, Bangladesh Power Development Board or any other person engaged in power distribution ¹[or any specified person purchasing power from person engaged in captive power generation] shall, collect, deduct or pay tax at the rate of 6% (six) percent on the amount payable, at the time of payment, on account of purchase of power.

(2) Where a person is exempted from tax on the income from generating power in an income year, the Board may, on an application made by the assessee, issue a certificate in writing that the payment for that income year shall be made without any deduction or with deduction or collection, or with deduction or collection at a proportionately reduced rate.