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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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53K.Deduction of tax from advertising bill of newspaper or magazine or private television channel or private radio station,etc:

The Government or any authority, corporation or body, including its units, the activities or the principal activities of which are authorised by any Act, Ordinance, Order or any other Instrument having the force of law in Bangladesh or any company as defined in clause (20) of section (2) or any banking company or any insurance company or any co-operative bank established by or under any law for the time being in force or any non-government organization registered with NGO Affairs Bureau or any university or medical college or dental college or engineering college responsible for making any payment to newspaper or magazine or private television channel or private radio station or any web site or any person on account of advertisement or of purchasing airtime of private television channel or radio station or such web site], shall deduct tax in advance at the time of such payment at the rate of four per cent (4%).