(1) Notwithstanding anything contained in this Act, the Bangladesh Power Development Board or any other person engaged in the distribution of electricity shall collect, deduct or pay tax at the rate of 6% (six percent) of the amount payable on payment of electricity purchase..

(2) Where the income of a person for any income year from electricity production is exempted from tax under any provision of this Act, the Board may, on application of the taxpayer, certify that the income of the said income year shall be collected or deducted without any collection or deduction or at a proportionately reduced rate of collection or deduction.