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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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51.Deduction at source from discount, interest or profit on securities:  

Any person responsible for issuing a security of the Government, or security approved by the Government or Bangladesh Securities and Exchange Commission, income of which is classifiable under the head “interest on securities”, shall collect income-tax at the rate of five percent (5%) on discount, interest or profit on securities at the time of making payment or credit, whichever is earlier.