Income Tax Act 2023
Section 91 - Deduction from amount paid for Intangible Property
(as updated till Finance Act 2024)
The person responsible for making payment in respect of royalty, franchise or license, trademark, patent, copyright, industrial design, plant variety, geographical indication product or any other property related to intellectual property or immaterial or abstract or intangible thing shall, at the time of such payment or credit, deduct tax at the rate specified in the following table, namely:-
Table
| Description of payment | Rate of tax deduction |
| (1) | (2) |
| Where base amount does not exceed 25(twenty five) lakh Taka | 10% (ten percent) |
| Where base amount exceeds 25 (twenty five) lakh Taka | 12% (twelve percent) |
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.