Fee, service charge or remuneration, by whatever name called, or money remitted from abroad in return for work under any name or nature by way of revenue sharing by any person, the person responsible for payment or deposit to payee’s account shall deduct tax at the rate of 10% (ten percent) on the paid or deposited amount to payee, namely:-

(a) for any service provided in Bangladesh;

(b) for the services or any work by a resident person to a foreigner;

(c) to permit the use of any online platform for advertising or any other purpose;

Provided, however, that-

(1) shall deduct tax at the rate of 7.5% (seven and half percent) on the amount paid or deposited as a recipient of money remitted from abroad to Bangladesh against a contract executed for manufacturing, process or conversion, works, construction, engineering or any similar work.

2) No deduction shall be made against the following amounts remitted from abroad, namely:

(i)  sums other than gross income by clauses 17 and 33 of Part I of the Sixth Schedule;

(ii) proceeds from the sale of software or services of a resident, if the income received from the said sale or service is an amount exceeding gross income referred to in clause 21 of Part 1 of the Sixth Schedule.