RM, PM & FM

Fuel & Power

(b) In case of a payment for Section 52 (b)

i. Supply of goods; or

ii. Manufacturer, process or

conversion; or

iii. Printing, packaging or binding

the deduction on payment shall

be at the following rate-

(C ) the rate of deduction from

the following classes of Section 52 (c)
persons shall be-
Where base amount:
Up to Taka 20 Lakh
3%

20,00,001/- to
4%
1,00,00,000/-

5%
above Taka One
Core

In case of oil supplied by

oil marketing companies--

oil supplied Tk. 2 lac Nil

above Tk. 2 lac 0.60%

In case of oil supplied by

dealer or agent (excluding
1%
petrol pump station) of oil
marketing companies

Oil supplied by oil refinery

3%
company

Gas transmission company 3%

Gas distribution company 3%

RM, PM & FM

Fuel & Power

(b) In case of a payment for
i. Supply of goods; or
ii. Manufacturer, process or
conversion; or Section 52 (b)
iii. Printing, packaging or binding
the deduction on payment shall be
at the following rate-

(C ) the rate of deduction from the

following classes of persons shall Section 52 (c)
be-
Where base amount:
Up to Taka 20 Lakh 3%
20,00,001/- to 1,00,00,000/- 4%
above Taka One Core 5%

In case of oil supplied by oil marketing companies--

oil supplied Tk. 2 lac - Nil
above Tk. 2 lac - 0.60%
In case of oil supplied by dealer or agent (excluding petrol
pump station) of oil marketing companies - 1%
Oil supplied by oil refinery company - 3%
Gas transmission company - 3%
Gas distribution company - 3%