৩৯। উক্ত Ordinance এর section 82BB এর-(ক) sub-section (2) এর পরিবর্তে নিম্নরূপ sub-section (2) প্রতিস্থাপিত হইবে, যথা:-"(2) A return shall be taken to be completed, if-(a) it is filed in accordance with provision of sub-section (2) or sub-section (3) of section 75;(b) tax has been paid in accordance with provision of section 74; and(c) twelve-digit Taxpayer's Identification Number (TIN) is mentioned in it.";(খ) sub-section (3) এর প্রান্ত:স্থিত ফুলস্টপ এর পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অত:পর নিম্নরূপ proviso সংযোজিত হইবে, যথা:-"Provided that a return of income filed under this section shall not be selected for audit where such return shows at least twenty per cent higher income than the income assessed or shown in the return of the immediately by preceding assessment year and such return-(a) is accompanied by corroborative evidence in support of income exempted from tax;(b) is accompanied by a copy of bank statement or account statement, as the case may be, in support of any sum or aggregate of sums of loan exceeding taka five lakh taken from any person during the income year;(c) does not show receipt of gift during the year;(d) does not show any income chargeable to tax at a rate reduced under section 44; or(e) does not show or result any refund."।