1.7, Manual, Part U Rule 13.14 "13. "Time timit for payment of tax deducted at sources rin gums deducted or collected ‘accordance with the provisions of Chapter Vil oatthe Ordinance shall be paid to IRE follows deduction © “a any month from July t0 | end @ | the deduction or collection de ot [gration oe | fade in any ober dates the deduction 0 | th of June of a llction was made | Provided that where the deduction collection was made in fhe asi wo working days of the month of June of a year, 16 payment shall be made 10 the i uit of the Government on the Prime day on which the deduction OF collection was made.) 2414, Manner of payment of deducted at souree— (i) The person Fonsible for making deduction collection TP tax under Chapter VIl of the ‘Ordinance shall pay the famount of tax so deductes ted to the credit of the ‘Government within the time specified in rule 13 emit it through an income challan into the ‘Bangladesh Bank or the Sonal Bank, as the case may be; oF (p) transferring the amount electronically in the inner as specified by the Boards (2) The Board may, by notification in the official Ga7ets specify the manner in whieh the tax deducted oF Seryed. at source shall be paid, OF be electronically transferred to the credit of the Government.] 1 See Er 3a SIH S98 ES jaove