২০৷ উক্ত Ordinance এর section 53H এর পর নিম্নরূপ নূতন sections 53I, 53J ও 53K সন্নিবেশিত হইবে, যথাঃ-53I. Deduction at source from interest on deposit of Post Office Savings Bank Account.- Any person responsible for paying any amount on account of interest of Post Office Savings Bank Account shall deduct, at the time of credit to the account of the payee or at the time of payment thereof, whichever is earlier, tax on such amount at the rate of ten percent:Provided that no tax shall be deducted at source under this section if total amount of interest does not exceed one lakh fifty thousand taka during the year:Provided further that nothing contained in this section shall apply to such payee or class of payees as the Board may, by a general or special order, specify in this behalf.53J. Deduction at source from rental value of vacant land or plant or machinery.- 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 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 on account of rental value of vacant land or plant and/or machinery, shall deduct tax in advance at the time of such payment at the rate prescribed by the Board.53K. Deduction of tax from advertising bill of newspaper or magazine or private television channel.- 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 on account of advertisement, shall deduct tax in advance at the time of such payment at the rate of three percent.'