Section 92 - Deductions of Tax from Advertisement Income of Media
Any amount paid or payable by a specified person to a newspaper, magazine, private television channel, private radio station or any other person (other than a media buying agent) for advertisement, promotion or any other purpose shall deduct tax at the rate of 5% (five percent) on the amount paid.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.