৩০। উক্ত Ordinance এর section 82BB এর sub-section (3) এর পর নিম্নরূপ নূতন sub-sections (4) এবং (5) সংযোজিত হইবে, যথা :-“(4) No question as to the source of investment made by a new assessee deriving income from business or profession shall be raised, if he shows income at least not less than twenty five percent of the capital invested in business or profession and pays tax on such income before filing of income.(5) The initial capital investment or any fraction thereof shall not be transferred in any manner or lent out within five years from the end of the assessment year in respect of which assessee”s return of income has been filed under this section.”