Any person responsible for paying or crediting to the account of a person any sum remitted from abroad by way of fees, service charges or remuneration, by whatever name may be called, or by way of revenue sharing of any name and nature, for—

(a) providing any service rendered in Bangladesh;

(b) rendering any service or performing any task by a resident person in favour of a foreign person;

(c) allowing the use of any online platform for advertisement or any other purposes,

shall deduct tax at the rate of ¹[7.5% (seven point five percent)] at the time of making payment of the sum or crediting the sum to the account of the payee:

Provided that—

²[(1) amount received by freight forwarding agent-

(i) in case of commission only, tax shall be collected at the rate of 10% (ten percent) on the said commission;

(ii) in case of gross bill or gross bill including commission, tax shall be collected at the rate of 2.5% (two point five percent) on the said bill;]

³[(2) no deduction under this section shall be made against the following remittances from abroad, namely:-

(a) the amount excluded from total income by paragraph (12), (17), (21) and (33) of Part 1 of the Sixth Schedule;

(b) any donation or grant received by any educational or research institution. ]