২৩। উক্ত Ordinance এর section 53BB এর পরিবর্তে নিম্নরূপ section 53BB প্রতিস্থাপিত হইবে, যথা:- “53BB. Collection of tax from export of certain items- The bank through which export proceeds of an exporter kof knit wear and woven garments, terry towel, carton and accessories of garments industry jute goods, frozen food, vegetables, leather goods, packed food is received, shall decuct tax at the rate of zero point two five percent (0.25%) of the total export proceeds at the time of crediting the proceeds to the account of the exporter:Provided that where the Board, on an application made in this behalf, gives a certificate in writng that the income of the exporter is partly or fully exempted from tax under any provision of the Ordinance, credit to the account of assessee shall be made without any decuction of tax or deduction of tax at a rate less than the rate specified in this section for the period mentioned in that certificate.”