৩৯৷ উক্ত Ordinance এর THE SIXTH SCHEDULE এর part A এর - (ক) paragraphs 15, 16 ও 17 বিলুপ্ত হইবে; (খ) paragraph 22A এর পরিবর্তে নিম্নরূপ নূতন paragraph 22A প্রতিস্থাপিত হইবে, যথাঃ-"22A. Income from dividend of a mutual fund or a unit fund up to taka twenty five thousand."; (গ) paragraph 29 এর "forty thousand taka" শব্দগুলির পরিবর্তে "fifty thousand taka" শব্দগুলি প্রতিস্থাপিত হইবে; এবং (ঘ)বিলুপ্ত paragraph 32 এর পর নিম্নরূপ নূতন paragraphs 33, 34, 35, 36, 37, 38, 39 ও 40 সংযোজিত হইবে, যথাঃ- 33. Any income derived from the business of software development and Information Technology Enabled Services (ITES) for the period from the first day of July, 2008 to the thirtieth day of June, 2011: Provided that the person shall file income tax return in accordance with the provisions of section 75(2)(c) of the Ordinance. Explanation: Information Technology Enabled Services (ITES) means- Digital Content Development and Management, Animation (both 2D and 3D), Geographic Information Services (GIS), IT Support and Software Maintenance Services, Web Site Services, Medical Transcription, Business Process Outsourcing, Data entry, Data Processing, Call Centre, Computer Aided Engineering and Design, Remote IT Maintenance. 34. Subject to the conditions made hereunder any income from fisheries, poultry, production of pelleted poultry feed, production of seeds, marketing of locally produced seeds, cattle farming, dairy farming, horticulture, frog farming, mushroom farming, floriculture, sericulture for the period from the first day of July, 2008 to the thirtieth day of June, 2011- (a) if such income exceeds taka 1,50,000/- an amount not less than 10% of the said income shall be invested in the purchase of bond or securities issued by the Government within six month from the end of the income year; (b) the person shall file return in accordance with the provisions of section 75(2)(c) of the Ordinance; and (c) no such income shall be transferred within five years from the end of the income year. 35. Any income derived from the export of handicrafts for the period from the first day of July, 2008 to the thirtieth day of June, 2011. 36. Any amount paid by the Government as tax on behalf of a petroleum exploration company engaged in exploration of petroleum products in Bangladesh under Production Sharing Contract (PSC) with the Government of Bangladesh. 37. Income of any private Agricultural College or private Agricultural University derived from agricultural educational activities. 38. Any income derived from any building, not less than five storied having at least ten flats, constructed at any time between the first day of July, 2008 and the thirtieth day of June, 2013 (both days inclusive), for ten years from the date of completion of construction of the building: Provided that the building shall be situated in any area of Bangladesh other than the areas of City Corporation, Cantonment Board, Pourashava of district headquarters and any Pourashava under Dhaka district. 39. Income derived from any Small and Medium Enterprise (SME) engaged in production of any goods and having an annual turnover of not more than taka twenty four lakh: Provided that the person shall file income tax return in accordance with the provisions of section 75(2)(c) of the Ordinance. 40. Any income derived from Zero Coupon Bond received by a person other than Bank, Insurance or any Financial Institution, subject to the following conditions: (a) that the Zero Coupon Bond is issued by Bank, Insurance or any Financial Institution with prior approval of Bangladesh Bank and Securities Exchange Commission. (b) that the Zero Coupon Bond is issued by any institution other than Bank, Insurance or any Financial Institution with prior approval of Securities Exchange Commission."