৫১। উক্ত Ordinance এর section 107H এর পর নিম্নরূপ নূতন section 107HH সন্নিবেশিত হইবে, যথা:- “107HH. Penalty for failure to comply with the provision of section 107EE.- Where any person fails to comply with the provision of section 107EE of this Ordinance, the Deputy Commissioner of Taxes may impose upon such person a penalty not exceeding two per cent (2%) of the value of each international transaction entered into by such person.””