১০। উক্ত Ordinance এর section 19A পরিবর্তে নিম্নরূপ section 19A প্রতিস্তাপিত হইবে, যথা :- “19A. Special tax treatment in respect of investment in new industry.-Notwithstanding anything contained in section 19 or in any other provision of this Ordinance no question as to the source of any sum invested by any person in a company for setting up of new industry or physical infrastructure facility during the period between the first day of July 2009 and the thirtieth day of June 2010 (both days inclusive) shall be raised if the assessee pays, before the filing of return of income tax at the rate of ten percent on such sum “invested over a declared period of time and such other information as prescribed :Provided that the provisions of this section shall not apply in case where a concealment of income has been detected and proceedings under section 93 have been initiated prior to payment of tax under this section :Provided further that the provisions of this section shall not apply if the person fails to fulfil the conditions as declared by him.”Explanation.-For the purpose of this section,-(a) “new industry” means agro processing industry (fruits processing, baby corn packeting, fruit juice producing and rubber industry), textiles, spinning, textile machinery, garments, leather goods, toys, furniture, information technology enabled services (ITES), drugs and pharmaceuticals, light engineering, melamine, plastic products, ceramics, sanitary ware, steel from iron ore, MS rod, CI sheet, fertilizer, insecticide, pesticide, computer hardware, petro chemicals, agricultural machinery, boilers, basic raw materials of drugs, chemicals and pharmaceuticals, compressors, ship building, diamond cutting industry, shrimp processing industry, mild processing industry, accumulator and battery industry, tour operators, energy saving bulb producing industry, industry producing jute goods, recycling industry, herbal medicine, basic chemicals and dyes, cosmetics and toiletries, tourism industry, foot wear, MS billet and any other category of industry as the government may by notification in the official gazette specify. (b) “Physical Infrastructure facility” means river or sea-port, container terminal, internal container depot, container freight station, Liquefied natural Gas (LNG) terminal and transmission line, gas pipe line, flyover, elevated road, monorail, underground rail, telecommunication other than mobile phone, large water treatment plant and supply through pipe line, waste treatment plant, solar energy plant and any other category of physical infrastructure facility as the government may by notification in the official gazette specify.”