২৬৷ উক্ত Ordinance এর section 82 এর পরিবর্তে নিম্নরূপ section 82 প্রতিস্থাপিত হইবে, যথাঃ- "82. Assessment on correct return.- Where a return or a revised return has been filed under Chapter VIII and the Deputy Commissioner of Taxes is satisfied, without requiring the presence of the assessee or the production of any evidence, that the return is correct and complete, he shall assess the total income of the assessee and determine the tax payable by him on the basis of such return and communicate the assessment order to the assessee within thirty days next following: Provided that- (a) such return shall be filed on or before the date specified in clause (c) of sub-section (2) of section 75; (b) the amount of tax payable shall be paid on or before the date on which the return is filed; and (c) such return does not show any loss or lesser income than the last assessed income, or assessment on the basis of such return does not result in refund."