২৫। উক্ত Ordinance এর section 53BBBB এর পরিবর্তে নিম্নরূপ section 53BBBB প্রতিস্থাপিত হইবে, যথা :- “53BBBB. Collection of tax from export of any goods except certain items.-The bank, through which export proceeds of an exporter of any goods except knit wear, woven garments, terry towel, carton and accessories of Garments industry, jute goods, frozen food, vegetables, leather goods and packed food is received, shall deduct tax at the rate of zero point two five per cent (0.25%) of the total export roceeds at the time of crediting the proceeds to the account of the exporter, which shall be deemed to be an advance payment of tax by the exporter and shall be given credit tor the assessment of his tax :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 the assessee shall be made without any deduction of tax or deduction of tax at a rate less than the rate specified in this section for the period mentioned in that certificate.”