{"id":1001,"date":"2025-10-08T17:13:56","date_gmt":"2025-10-08T11:13:56","guid":{"rendered":"https:\/\/legalaidbd.com\/?p=1001"},"modified":"2025-10-08T17:15:20","modified_gmt":"2025-10-08T11:15:20","slug":"%e0%a6%95%e0%a7%8b%e0%a6%ae%e0%a7%8d%e0%a6%aa%e0%a6%be%e0%a6%a8%e0%a6%bf-%e0%a6%95%e0%a6%b0%e0%a6%a6%e0%a6%be%e0%a6%a4%e0%a6%be%e0%a6%a6%e0%a7%87%e0%a6%b0-%e0%a6%89%e0%a7%8e%e0%a6%b8%e0%a7%87","status":"publish","type":"post","link":"https:\/\/legalaidbd.com\/?p=1001","title":{"rendered":"\u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf \u0995\u09b0\u09a6\u09be\u09a4\u09be\u09a6\u09c7\u09b0 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0\u09c7\u09b0 \u09b9\u09be\u09b0 \u09e7\u09eb \u09b6\u09a4\u09be\u0982\u09b6 \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09a3"},"content":{"rendered":"\n

\u201c\u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf \u0995\u09b0\u09a6\u09be\u09a4\u09be\u09a6\u09c7\u09b0 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 (Withholding Tax \/ Tax at Source)\u201d\u2011\u098f\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09e7\u09eb\u202f% \u09b9\u09be\u09b0 \u0995\u09cb\u09a5\u09be\u09af\u09bc \u098f\u09ac\u0982 \u0995\u09c0 \u09b6\u09b0\u09cd\u09a4\u09c7 \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7, \u09b8\u09c7 \u09ac\u09bf\u09b7\u09af\u09bc\u09c7 \u0986\u09b0\u0993 \u0997\u09ad\u09c0\u09b0 \u09ac\u09bf\u09b6\u09cd\u09b2\u09c7\u09b7\u09a3 \u09a8\u09bf\u099a\u09c7 \u09a4\u09c1\u09b2\u09c7 \u09a7\u09b0\u09be \u09b9\u09b2\u09cb\u0964<\/p>\n\n\n\n

\u0986\u0987\u09a8<\/strong> <\/strong>\u0993<\/strong> <\/strong>\u0989\u09ce\u09b8\u09c7<\/strong> <\/strong>\u0995\u09b0<\/strong> <\/strong>\u0995\u09be\u09a0\u09be\u09ae\u09cb<\/strong>:<\/strong><\/p>\n\n\n\n

\u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u0986\u09af\u09bc\u0995\u09b0 (Corporate Income Tax) \u098f\u09ac\u0982 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 (Withholding Tax, WHT \/ Tax at Source \/ TDS) \u098f\u0987 \u09a6\u09c1\u0987 \u09ad\u09bf\u09a8\u09cd\u09a8 \u09a7\u09b0\u09a3\u09c7\u09b0 \u0995\u09b0\u0964 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u09b9\u09b2\u09cb \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u09a7\u09b0\u09a8\u09c7\u09b0 \u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f \u0995\u09b0\u09be\u09b0 \u09b8\u09ae\u09af\u09bc \u09b8\u09c7\u0987 \u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f \u09a5\u09c7\u0995\u09c7 \u0995\u09b0 \u0995\u09c7\u099f\u09c7 \u09b0\u09be\u0996\u09be\u09b0 \u09a8\u09bf\u09af\u09bc\u09ae\u0964 \u098f\u0987 \u0995\u09be\u099f\u09be \u0995\u09b0 \u09aa\u09b0\u09ac\u09b0\u09cd\u09a4\u09c0\u09a4\u09c7 \u0986\u09af\u09bc\u0995\u09b0 \u09b9\u09bf\u09b8\u09be\u09ac-\u09a8\u09bf\u0995\u09be\u09b6\u09c7 \u0995\u09cd\u09b0\u09c7\u09a1\u09bf\u099f \u09ac\u09be \u09a8\u0997\u09a6 \u09aa\u09b0\u09bf\u09b6\u09cb\u09a7 \u09b9\u09bf\u09b8\u09c7\u09ac\u09c7 \u09b8\u09cd\u09ac\u09c0\u0995\u09c3\u09a4 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n\n\n\n

\u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09c7 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u098f\u09ac\u0982 \u201cTax at Source (TDS)\u201d \u09b8\u09ae\u09cd\u09aa\u09b0\u09cd\u0995\u09bf\u09a4 \u09a7\u09be\u09b0\u09be \u0993 \u09b9\u09be\u09b0 \u0985\u09a8\u09c7\u0995 \u0985\u0982\u09b6\u09c7 Income Tax Act, \u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 \u0986\u0987\u09a8 \u0993 \u09b8\u09be\u09ac\u09b0\u09cd\u09a1\u09bf\u09a8\u09c7\u099f \u09a8\u09c0\u09a4\u09bf\u09ae\u09be\u09b2\u09be \u09a6\u09cd\u09ac\u09be\u09b0\u09be \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09bf\u09a4\u0964 PwC \u098f\u09b0 \u0995\u09b0 \u09b8\u09be\u09b0\u09be\u0982\u09b6 \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0, \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u0995\u09bf\u099b\u09c1 \u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f\u09c7 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u09a7\u09be\u09b0\u09cd\u09af \u0995\u09b0\u09a4\u09c7 \u09b9\u09ac\u09c7, \u098f\u09ac\u0982 \u09b0\u09bf\u09b8\u09bf\u09aa\u09bf\u09af\u09bc\u09c7\u09a8\u09cd\u099f \u09af\u09a6\u09bf \u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u09a8\u09be \u0995\u09b0\u09c7 \u09ac\u09be \u09aa\u09cd\u09b0\u09ae\u09be\u09a3 (Proof of Submission of Return, PSR) \u09a8\u09be \u09a6\u09c7\u09af\u09bc, \u09a4\u09be\u09b9\u09b2\u09c7 \u0985\u09a4\u09bf\u09b0\u09bf\u0995\u09cd\u09a4 \u0995\u09b0 \u09b9\u09be\u09b0 \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09b9\u09ac\u09c7\u0964 \u09a4\u09be\u099b\u09be\u09a1\u09bc\u09be, \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf \u09ac\u09be \u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf \u099c\u09a8\u09cd\u09af \u201cCapital Gains (\u09ae\u09c2\u09b2\u09a7\u09a8 \u09b2\u09be\u09ad)\u201d \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7\u0993 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u09ac\u09be \u0995\u09b0 \u09a7\u09be\u09b0\u09be \u0986\u09b2\u09be\u09a6\u09be\u0964<\/p>\n\n\n\n

\u09e7\u09eb<\/strong>\u202f% <\/strong>\u09b9\u09be\u09b0<\/strong> <\/strong>\u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09a3<\/strong>  <\/strong>\u0995\u09cb\u09a8<\/strong> <\/strong>\u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7<\/strong> <\/strong>\u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af:<\/strong><\/p>\n\n\n\n

\u09a8\u09bf\u099a\u09c7 \u098f\u09ae\u09a8 \u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f \u09ac\u09be \u0986\u09af\u09bc\u0995\u09be\u09b0\u09a3 \u09a6\u09bf\u099a\u09cd\u099b\u09bf \u09af\u09c7\u0996\u09be\u09a8\u09c7 \u09e7\u09eb\u202f% \u09b9\u09be\u09b0\u09c7 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09a5\u09be\u0995\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7:<\/p>\n\n\n\n

\u09a7\u09b0\u09a8\u09c7\u09b0<\/strong> <\/strong>\u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f<\/strong> \/ <\/strong>\u0986\u09af\u09bc<\/strong><\/strong><\/td>\u09aa\u09cd\u09b0\u09be\u09aa\u0995<\/strong> \/ <\/strong>\u09aa\u09cd\u09b0\u09be\u09aa\u0995\u09c7\u09b0<\/strong> <\/strong>\u09a7\u09b0\u09a8<\/strong><\/strong><\/td>\u09e7\u09eb<\/strong>\u202f% <\/strong>\u0995\u09b0<\/strong> <\/strong>\u0995\u09c7\u09a8<\/strong> \/ <\/strong>\u0995\u09bf\u09ad\u09be\u09ac\u09c7<\/strong> <\/strong>\u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af<\/strong><\/strong><\/td>\u0989\u09b2\u09cd\u09b2\u09c7\u0996<\/strong><\/strong><\/td><\/tr><\/thead>
\u09aa\u09cd\u09b0\u09ab\u09c7\u09b6\u09a8\u09be\u09b2<\/strong> \/ <\/strong>\u09aa\u09b0\u09be\u09ae\u09b0\u09cd\u09b6<\/strong> \/ <\/strong>\u0985\u09cd\u09af\u09be\u09a1\u09ad\u09be\u0987\u099c\u09be\u09b0\u09bf<\/strong> <\/strong>\u09b8\u09c7\u09ac\u09be<\/strong> (Resident <\/strong>\u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf<\/strong> \/ <\/strong>\u09aa\u09cd\u09b0\u09a4\u09bf\u09b7\u09cd\u09a0\u09be\u09a8<\/strong>)<\/strong><\/td>\u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf \u09ac\u09be \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf<\/td>\u09a8\u09a4\u09c1\u09a8 TDS \u09a8\u09bf\u09af\u09bc\u09ae \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0, \u09aa\u09cd\u09b0\u09ab\u09c7\u09b6\u09a8\u09be\u09b2 \u09ac\u09be \u09aa\u09b0\u09be\u09ae\u09b0\u09cd\u09b6\u09ae\u09c2\u09b2\u0995 \u09b8\u09c7\u09ac\u09be\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf \u09b9\u09b2\u09c7 \u09e7\u09eb\u202f% \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u09a7\u09be\u09b0\u09cd\u09af \u0995\u09b0\u09be \u09b9\u09ac\u09c7\u0964<\/td><\/td><\/tr>
\u0995\u09cb\u09a8\u09cb<\/strong> <\/strong>\u09b8\u09be\u09b0\u09cd\u09ad\u09bf\u09b8<\/strong> <\/strong>\u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f<\/strong> \u2013 <\/strong>\u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0<\/strong> (Residents)<\/strong><\/td>\u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf \u09ac\u09be \u09b8\u09c7\u09ac\u09be \u09aa\u09cd\u09b0\u09a6\u09be\u09a8\u0995\u09be\u09b0\u09c0<\/td>\u0995\u09bf\u099b\u09c1 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09b8\u09c7\u09ac\u09be \u09b0\u09b6\u09bf\u09a6 \u09ac\u09be \u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f\u09c7 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u09e7\u09eb\u202f% \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09a3 \u09a5\u09be\u0995\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7, \u09ac\u09bf\u09b6\u09c7\u09b7 \u0995\u09b0\u09c7 \u09af\u09a6\u09bf \u09aa\u09cd\u09b0\u09be\u09aa\u0995 \u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf \u09b9\u09af\u09bc \u09ac\u09be \u0995\u09b0 \u09ab\u09be\u0987\u09b2\u09be\u09b0 \u09a8\u09be \u09b9\u09af\u09bc\u0964<\/td><\/td><\/tr>
\u09ae\u09c2\u09b2\u09a7\u09a8<\/strong> <\/strong>\u09b2\u09be\u09ad<\/strong> (Capital Gains) <\/strong>\u0985<\/strong>–<\/strong>\u09b6\u09c7\u09af\u09bc\u09be\u09b0<\/strong>\/<\/strong>\u0985<\/strong>–<\/strong>\u09ad\u09ac\u09bf\u09b7\u09cd\u09af\u09ce<\/strong> <\/strong>\u09ae\u09c2\u09b2\u09a7\u09a8<\/strong><\/td>\u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf<\/td>\u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u0985\u09a8\u09cd\u09af \u09a7\u09b0\u09a8\u09c7\u09b0 \u09ae\u09c2\u09b2\u09a7\u09a8 \u09b2\u09be\u09ad\u09c7\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09e7\u09eb\u202f% \u0986\u09af\u09bc\u0995\u09b0 \u09a7\u09be\u09b0\u09cd\u09af \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7 (\u09af\u09a6\u09bf \u0986\u0987\u09a8 \u0993 \u09aa\u09cd\u09b0\u0995\u09cd\u09b0\u09bf\u09af\u09bc\u09be \u09ae\u09c7\u09a8\u09c7 \u09a5\u09be\u0995\u09c7)\u0964<\/td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u09b6\u09b0\u09cd\u09a4<\/strong> <\/strong>\u0993<\/strong> <\/strong>\u09b8\u09c0\u09ae\u09be\u09ac\u09a6\u09cd\u09a7\u09a4\u09be:<\/strong><\/strong><\/p>\n\n\n\n

\u09e7\u09eb\u202f% \u09b9\u09be\u09b0 \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09b9\u09ac\u09c7 \u098f\u09ae\u09a8 \u0995\u09bf\u099b\u09c1 \u09b6\u09b0\u09cd\u09a4 \u098f\u09ac\u0982 \u09b8\u09c0\u09ae\u09be\u09ac\u09a6\u09cd\u09a7\u09a4\u09be \u0986\u099b\u09c7:<\/p>\n\n\n\n

    \n
  1. \u09aa\u09cd\u09b0\u09be\u09aa\u0995<\/strong> <\/strong>\u09af\u09a6\u09bf<\/strong> <\/strong>\u0995\u09b0<\/strong> <\/strong>\u09ab\u09be\u0987\u09b2\u09be\u09b0<\/strong> (Tax Filer) <\/strong>\u09a8\u09be<\/strong> <\/strong>\u09b9\u09af\u09bc:<\/strong>
    \u00a0\u09aa\u09cd\u09b0\u09be\u09aa\u0995 \u09af\u09a6\u09bf \u09a4\u09be\u09b0 \u099a\u09be\u09b9\u09bf\u09a6\u09be\u09ae\u09a4 \u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u09a8\u09be \u0995\u09b0\u09c7 \u09ac\u09be \u09aa\u09cd\u09b0\u09ae\u09be\u09a3 (Proof of Submission of Return, PSR) \u09a8\u09be \u09a6\u09bf\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7, \u09a4\u09be\u09b9\u09b2\u09c7 \u0985\u09a7\u09bf\u0995 \u09b9\u09be\u09b0 \u09ac\u09be \u0985\u09a4\u09bf\u09b0\u09bf\u0995\u09cd\u09a4 \u09b6\u09be\u09b8\u09cd\u09a4\u09bf\u09ae\u09c2\u09b2\u0995 \u09b9\u09be\u09b0 \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964 \u0989\u09a6\u09be\u09b9\u09b0\u09a3\u09b8\u09cd\u09ac\u09b0\u09c2\u09aa, \u09af\u09a6\u09bf \u09b0\u09bf\u09b8\u09bf\u09aa\u09bf\u09af\u09bc\u09c7\u09a8\u09cd\u099f \u0995\u09b0 \u09ab\u09be\u0987\u09b2\u09be\u09b0 \u09a8\u09be \u09b9\u09af\u09bc, \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 \u09b9\u09be\u09b0 + 50\u202f% \u09ac\u09be\u09a1\u09bc\u09bf\u09af\u09bc\u09c7 \u0995\u09be\u099f\u09be \u09af\u09c7\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7 (\u0989\u09ce\u09b8\u09c7\u09b0 \u09b9\u09be\u09b0 + \u0985\u09a4\u09bf\u09b0\u09bf\u0995\u09cd\u09a4)\u0964<\/li>\n\n\n\n
  2. \u09aa\u09cd\u09b0\u09be\u09aa\u0995\u09c7\u09b0<\/strong> <\/strong>\u09b0\u09c7\u09b8\u09bf\u09a1\u09c7\u09a8\u09cd\u09b8<\/strong> <\/strong>\u0985\u09ac\u09b8\u09cd\u09a5\u09be:<\/strong>
    \u00a0\u09af\u09a6\u09bf \u09aa\u09cd\u09b0\u09be\u09aa\u0995 \u09a8\u09a8-\u09b0\u09c7\u09b8\u09bf\u09a1\u09c7\u09a8\u09cd\u099f (\u09ac\u09bf\u09a6\u09c7\u09b6\u09bf) \u09b9\u09af\u09bc, \u09a4\u09be\u09b9\u09b2\u09c7 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u09b9\u09be\u09b0 \u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u09ac\u09c7\u09b6\u09bf \u098f\u09ac\u0982 \u0986\u09a8\u09cd\u09a4\u09b0\u09cd\u099c\u09be\u09a4\u09bf\u0995 \u099a\u09c1\u0995\u09cd\u09a4\u09bf (Double Taxation Avoidance Agreement, DTAA) \u0985\u09a8\u09c1\u09b8\u09be\u09b0\u09c7 \u09b9\u09cd\u09b0\u09be\u09b8 \u09aa\u09c7\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964 \u0985\u09a8\u09c7\u0995 \u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f\u09c7\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09a8\u09a8-\u09b0\u09c7\u09b8\u09bf\u09a1\u09c7\u09a8\u09cd\u099f\u09a6\u09c7\u09b0 \u099c\u09a8\u09cd\u09af \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09bf\u09a4 \u0995\u09b0 \u09b9\u09be\u09b0 \u09e8\u09e6\u202f% \u09ac\u09be \u09a4\u09be\u09b0 \u0985\u09a7\u09bf\u0995 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/li>\n\n\n\n
  3. \u0995\u09cb\u09a8<\/strong> <\/strong>\u09a7\u09b0\u09a3\u09c7\u09b0<\/strong> <\/strong>\u0986\u09af\u09bc<\/strong> \/ <\/strong>\u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f:<\/strong>
    \u09e7\u09eb\u202f% \u09b8\u09ac \u09a7\u09b0\u09a8\u09c7\u09b0 \u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f\u09c7 \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09a8\u09af\u09bc \u00a0\u09af\u09c7\u09ae\u09a8 interest, royalty, \u09b2\u09bf\u099c, \u09ad\u09be\u09a1\u09bc\u09be \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf\u09a4\u09c7 \u0985\u09a8\u09cd\u09af \u09b9\u09be\u09b0 \u099a\u09b2\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964
    \u00a0\u09b6\u09c7\u09af\u09bc\u09be\u09b0 \u099f\u09cd\u09b0\u09be\u09a8\u09cd\u09b8\u09ab\u09be\u09b0, \u09ae\u09c2\u09b2\u09a7\u09a8 \u09b2\u09be\u09ad, \u09b8\u09c7\u09ac\u09be \u09ab\u09bf \u0993 \u09aa\u09b0\u09be\u09ae\u09b0\u09cd\u09b6 \u09ab\u09bf \u09af\u09c7\u09ae\u09a8 \u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f\u09c7 \u09e7\u09eb\u202f% \u09b9\u09be\u09b0 \u09a5\u09be\u0995\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7, \u09a4\u09ac\u09c7 \u09b6\u09b0\u09cd\u09a4\u09af\u09c1\u0995\u09cd\u09a4\u0964
    \u00a0\u09b6\u09c7\u09af\u09bc\u09be\u09b0 \u09ac\u09be \u09b8\u09bf\u0995\u09bf\u0989\u09b0\u09bf\u099f\u09bf\u099c\u2011\u099f\u09cd\u09b0\u09be\u09a8\u09cd\u09b8\u09ab\u09be\u09b0\u09c7 \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09bf\u09a4 \u0995\u09b0 \u09a7\u09be\u09b0\u09be \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0 \u09e7\u09eb\u202f% \u09a7\u09be\u09b0\u09cd\u09af \u0995\u09b0\u09a4\u09c7 \u09b9\u09af\u09bc \u098f\u09ae\u09a8 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09b0\u09af\u09bc\u09c7\u099b\u09c7\u0964<\/li>\n\n\n\n
  4. \u0986\u0987\u09a8<\/strong> <\/strong>\u0993<\/strong> <\/strong>\u09ac\u09bf\u09a7\u09bf\u09b0<\/strong> <\/strong>\u09b8\u0982\u09b6\u09cb\u09a7\u09a8\u09c0:<\/strong>
    \u00a0\u0995\u09b0 \u0986\u0987\u09a8 \u0993 \u09b8\u0982\u09b6\u09cd\u09b2\u09bf\u09b7\u09cd\u099f \u09b8\u09be\u09ac-\u09a8\u09bf\u09af\u09bc\u09ae \u09a8\u09bf\u09af\u09bc\u09ae\u09bf\u09a4 \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09bf\u09a4 \u09b9\u09af\u09bc\u0964 \u0986\u09aa\u09a8\u09be\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09ac\u09b0\u09cd\u09a4\u09ae\u09be\u09a8 \u0986\u0987\u09a8 (\u09af\u09c7\u09ae\u09a8 Income Tax Act, \u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4) \u0993 \u09b8\u0982\u09b6\u09cd\u09b2\u09bf\u09b7\u09cd\u099f \u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6\u09bf\u0995\u09be \u09aa\u09b0\u09c0\u0995\u09cd\u09b7\u09be \u0995\u09b0\u09be \u099c\u09b0\u09c1\u09b0\u09bf\u0964
    \u00a0\u09ac\u09be\u09b8\u09cd\u09a4\u09ac \u09aa\u09cd\u09b0\u09af\u09bc\u09cb\u0997\u09c7 \u09ac\u09bf\u09ad\u09be\u0997\u09c0\u09af\u09bc \u09b0\u09be\u09af\u09bc, \u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6\u09bf\u0995\u09be \u0993 \u09b0\u09c1\u09b2 \u09ac\u09bf\u09ad\u09be\u0997 \u0995\u09bf\u099b\u09c1 \u09ad\u09bf\u09a8\u09cd\u09a8 \u09ac\u09cd\u09af\u09be\u0996\u09cd\u09af\u09be \u09a6\u09bf\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    \u201c\u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf \u0995\u09b0\u09a6\u09be\u09a4\u09be\u09a6\u09c7\u09b0 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 (Withholding Tax \/ Tax at Source)\u201d\u2011\u098f\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09e7\u09eb\u202f% \u09b9\u09be\u09b0 \u0995\u09cb\u09a5\u09be\u09af\u09bc \u098f\u09ac\u0982 \u0995\u09c0 \u09b6\u09b0\u09cd\u09a4\u09c7 \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7, \u09b8\u09c7 \u09ac\u09bf\u09b7\u09af\u09bc\u09c7 \u0986\u09b0\u0993 \u0997\u09ad\u09c0\u09b0 \u09ac\u09bf\u09b6\u09cd\u09b2\u09c7\u09b7\u09a3 \u09a8\u09bf\u099a\u09c7 \u09a4\u09c1\u09b2\u09c7 \u09a7\u09b0\u09be \u09b9\u09b2\u09cb\u0964 \u0986\u0987\u09a8 \u0993 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u0995\u09be\u09a0\u09be\u09ae\u09cb: \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u0986\u09af\u09bc\u0995\u09b0 (Corporate Income Tax) \u098f\u09ac\u0982 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 (Withholding Tax, WHT \/ Tax at Source \/ TDS) \u098f\u0987 \u09a6\u09c1\u0987 \u09ad\u09bf\u09a8\u09cd\u09a8 \u09a7\u09b0\u09a3\u09c7\u09b0 […]<\/p>\n","protected":false},"author":1,"featured_media":615,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[329],"class_list":["post-1001","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","tag-329"],"_links":{"self":[{"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/posts\/1001","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1001"}],"version-history":[{"count":1,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/posts\/1001\/revisions"}],"predecessor-version":[{"id":1002,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/posts\/1001\/revisions\/1002"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/media\/615"}],"wp:attachment":[{"href":"https:\/\/legalaidbd.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}