১৩। উক্ত Ordinance এর বিলুপ্ত section 19BBB এর পর নিম্নরূপ নূতন 19BBBB সংযোজিত হইবে, যথা :- “19BBBB. Special tax treatment in respect of investment in house property.- Notwithstanding anything contained in this Ordinance, no question shall be raised as to the source of any sum invested by any person during the period between the first day of July 2009 and the thirtieth day of June, 2010 (both days inclusive) in the construction or purchase of any building or apartment if the assessee pays, before the assessment is completed for the relevant assessment year, tax at the rate of-(a) taka eight hundred per square metre in the case of a building or apartment the plinth area of which does not exceed one hundred square metre for areas of Gulshan Model Town, Banani, Baridhara, Defence Officers Housing Society (DOHS), Dhanmondi Residential Area, Lalmatia Housing Society, Uttare Model Town. Bashundhara Residential Area, Motijheel Commercial Area, Dilkhusha Commercial Area, Kawran Bazar Commercial Area of Dhaka and Khulshi Residential Area, Dhaka Cantonment Area, Panchlaish Residential Area of Chittagong ;(b) taka one thousand per square metre in the case of a building or apartment the plinth area of which exceeds one hundred square metre but does not exceed two hundred square meter for areas mentioned in clause (a) ;(c) taka one thousand five hundred per square metre in the case of a building or apartmet the plinth area of which exceeds two hundred square metre for areas mentioned in clause (a) ;(d) taka four hundred per square metre in the case of a building or apartment the plinth area of which does not exceeds one hundred square metre for areas other than the areas mentioned in clause (a) ;(e) taka six hundred per square metre in the case of a building or apartment the plinth area of which exceeds one hundred square metre but does not exceed two hundred square metre for areas other than the areas mentioned in clause (a) ;(f) taka kone thousand per square metre in the case of a building or apartment the plinth area of which exceeds two hundred square metre for areas other than the areas mentioned in clause (a) ;Provided that the provision of this section will apply to a single flat or apartment or any one floor of a building.”