Section 98 - Deductions of Tax on amount paid by Cellular Mobile Phone Operator
The chief executive of a cellular mobile phone operator company, when depositing or paying to the regulatory authority in respect of any revenue distribution or any license fee or any other fee or charge, by whatever name called, whichever occurs earlier, tax will be deducted at the rate of (ten percent) of the said amount.
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.