মর্টগেজ বা বন্ধক দলিল রেজিস্ট্রেশনের ক্ষেত্রে উৎসে কর বা 53H ধারায় আয়কর সংগ্রহের প্রয়োজন নেই প্রসংগে জাতীয় রাজস্ব বোর্ডের পত্র।

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