৫৪। উক্ত Ordinance এর THIRD SCHEDULE এর-(ক) paragraph 3 এর TABLE এর-(অ) column 1 এর serial number 2 এবং উহার বিপরীতে column 2 এবং 3 এ উল্লিখিত এন্ট্রিসমূহের পর নিম্নরূপ নূতন serial number 2A এবং উহার বিপরীতে, যথাক্রমে, column 2 এবং 3 তে নিম্নরূপ এন্ট্রিসমূহ সন্নিবেশিত হইবে, যথা:-"2A. Office equipment-------------10"; (আ) column 1 এর serial number 3 এর বিপরীতে column 2 এর আওতাধীন এন্ট্রি 2(e) এর পরিবর্তে নিম্নরূপ এন্ট্রি 2(e) প্রতিস্থাপিত হইবে, যথা:-"(e) physical infrastructure- (i) Bridge ---------------------------- 2 (ii) Road ----------------------------- 2 (iii) Fly over ------------------------- 2 (iv) Pavement runway, taxiway 2.5 (v) Apron, termac 2.5 (vi) Boarding bridge 10 (vii) Communication, Navigation aid and other equipments 5."।(খ) paragraph 7A এর পর নিম্নরূপ নূতন paragraph 7B সংযোজিত হইবে, যথা:-"7B. Accelerated depreciation allowance on machinery and plant.-(1) In the case of any machinery or plant (other than office appliances and road transport vehicles) which, not having been previously used in Bangladesh, has been or is used in an industrial undertaking as referred to in section 46B of the Ordinance and set up in Bangladesh between the first day of July, 2014 and the thirtieth day of June, 2019 (both days inclusive), an amount by way of accelerated depreciation allowance shall, subject to the conditions set out in sub-paragraph (2), be allowed and computed as follows, namely :-

(a) for the first year in which the undertaking starts commercial production	fifty per cent of the actual cost of plant and machinery to the assessee
(b) for the second year --	thirty per cent of the actual cost of plant and machinery to the assessee
(c) for the third year --	twenty per cent of the actual cost of plant and machinery to the assessee.

(2) The industrial undertaking referred to in sub-paragraph (1) shall fulfil the following conditions, namely:-(a) that the industrial undertaking is owned and managed by a Bangladeshi company, or a body corporate formed in pursuance of an Act of Parliament, having its registered office in Bangladesh;(b) that it belongs to the industrial undertaking as specified in sub-section (2) of section 46B; (c) that the particulars required for the purpose of entitlement to, or claiming accelerated depreciation allowance under this paragraph have been furnished; and(d) that the application in the prescribed form for accelerated depreciation allowance under this paragraph, as verified in the prescribed manner, is made to the Board within six months from the end of the month of commencement of commercial production; and the application is accompanied by a declaration in writing that the undertaking has not been approved for, and that no application in respect of the undertaking has been made or shall be made to the Board for approval of, exemption from payment of tax under section 46B or 46C of this Ordinance for any period.(3) The machinery or plant on which accelerated depreciation has been allowed under this paragraph shall not be entitled to any other depreciation allowance under this Ordinance."; (গ) paragraph 10A এর-(অ) sub-paragraph (1) এর "license fees on or after" শব্দগুলির পরিবর্তে "license fees before or after" শব্দগুলি প্রতিস্থাপিত হইবে;(আ) sub-paragraph (2) এর "Spectrum Assignment fees" শব্দগুলির পর ",GSM license fees, license acquisition fees or license renewal fees" শব্দগুলি সন্নিবেশিত হইবে; (ই) sub-section (2) এর প্রান্ত:স্থিত ফুলস্টপ এর পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অত:পর নিম্নরূপ Proviso সংযোজিত হইবে, যথা:-"Provided that the amortization of fees shall be allowed from assessment year 2013-2014."।