Section 93 - Deductions from Payment to Actors, Actresses, Producers etc
(1) A person responsible for paying part or all of the money for the purchase of a film, drama or television or radio program on the money paid or payable at the time of payment or deposit as payee, deduct tax at the rate of (ten percent).
(2) A person shall deduct tax at the rate of 10% (ten percent) on the amount payable or paid to any person on payment of part or full amount to another person for acting in a film, drama, advertisement or any television or radio program, or on deposit to a payee.
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.