Deduction or collection at source from commission, discount, fees, etc.
Tax on long term capital gains 50A Tax on long-term capital gains in certain cases Sub-section 8 has been inserted in section 10A of the Income-tax Act to provide that the amendments in section of the Income-tax Act will not have any effect on the provisions of sub-section 5 of this section.
Interest payable by Government on excess payment of advance tax Deduction at source from discount on the real value of Bangladesh Bank bills 50B.
Deduction at source from salaries 50A. A single certificate should not bear the name of more than one "seller". However, as earlier, the exemption in respect of the perquisite value of tax paid by the employer of a foreign technician has been retained.