Income Tax Act 2023
Section 121 - Collection of Tax from Export of Manpower
(as updated till Finance Act 2024)
The Director General, Bureau of Manpower, Employment and Training shall not—
(a) grant clearance for export of manpower by recruiting agencies unless a challan of tax amounting to 10% (ten percent) of service charge or fees received by recruiting agents on account of export of manpower attached with the application made in this behalf;
(b) issue or renew license under section 9 of the Foreign Employment and Immigration Act, 2013 (Act No. XLVIII of 2013) unless a challan of tax of Taka 50,000 (fifty thousand) is submitted along
with the application made in this behalf.
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.