৩১৷ উক্ত Ordinance এর section 53BBB এর পর নিম্নরূপ নূতন section 53BBBB সন্নিবেশিত হইবে, যথাঃ- "53BBBB. Collection of tax from export of any goods except knit-wear and woven garments.-The bank, through which export proceeds of an exporter of any goods except knit wear and woven garments is received, shall deduct tax at the rate of zero point two five per cent (0.25%) of the total export proceeds at the time of crediting the proceeds to the account of the exporter, which will be treated as final discharge of tax liability regarding the said export: Provided that where the Board, on an application made in this behalf, gives a certificate in writing that the income of the exporter is partly or fully exempted from tax under any provision of the Ordinance, credit to the account of the assessee shall be made without any deduction of tax or deduction of tax at a rate less than the rate specified in this section for the period mentioned in that certificate.'৷