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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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53D.Deduction from payment to actors, actresses, producers, etc: 

(1) A person responsible for making any part or full payment for purchasing a film, drama or television or radio programme shall deduct tax at the rate of ten percent of the amount paid or payable at the time of making payment or credit of such payment to the account of the payee.

(2) A person responsible for making any part or full payment to another person for performing in a film, drama, advertisement or any television or radio programme shall deduct tax at the rate of ten percent of the amount paid or payable at the time of making payment or credit of such payment to the account of the payee:

Provided that no tax shall be deducted under this section if the total payment does not exceed ten thousand taka.