৪০। উক্ত Ordinance এর section 82C এর sub-section (2) এর-(ক) clause (a) এর "or local Letter of Credit (L/C)" শব্দগুলি, শব্দসংক্ষেপ, চিহ্ন ও বন্ধনীগুলি বিলুপ্ত হইবে;(খ) clause (ee) এর পর নিম্নরূপ নূতন clause (eee) সন্নিবেশিত হইবে, যথা:-" (eee) the amount received as interest from pensioners' savings certificate or wage earners development bond for which tax has been deducted under section 52D;" ;(গ) clause (s) এর পর নিম্নরূপ নূতন clauses (ss) ও (sss) সন্নিবেশিত হইবে, যথা:-"(ss) income derived from transfer of share of Stock Exchange on which tax is deducted under section 53N;(sss) income derived from transfer of share or securities traded in the stock exchange for which tax is deducted under section 53O;(ঘ) proviso এর পরিবর্তে নিম্নরূপ proviso প্রতিস্থাপিত হইবে, যথা:-"Provided that provisions of sub-section (1) shall not be applicable in the case of clause (a) of this sub-section with respect to-(a) a contractor of an oil company or a sub-contractor to the contractor of an oil company as may be prescribed;(b) oil marketing companies and its dealer or agent excluding petrol pump station;(c) any company engaged in oil refinery;(d) any company engaged in gas transmission."।