Ordinance No. XXXVI of 1984 এর sections 16B, 16BB এবং 16BBB এর প্রতিস্থাপন
১৮। উক্ত Ordinance এর section 16B এর পরিবর্তে নিম্নরূপ sections 16B, 16BB এবং 16BBB প্রতিস্থাপিত হইবে, যথা:-
“16B. Charge of additional tax.- Notwithstanding anything contained in any other provision of this Ordinance, where any person employs or allows, without prior approval of the Board of Investment or any competent authority of the Government, as the case may be, any individual not being a Bangladeshi citizen to work at his business or profession at any time during the income year, such person shall be charged additional tax at the rate of fifty percent (50%) of the tax payable on his income or taka five lakh, whichever is higher in addition to tax payable under this Ordinance.
16BB. Charge of additional amount, etc.-Where under the provisions of this Ordinance any interest, amount or any other sum, by whatever name called, is to be charged in addition to tax, it shall be charged, levied, paid and collected accordingly.
16BBB. Charge of minimum tax.- Where under the provisions of this Ordinance any minimum tax is to be charged, it shall be charged, levied, paid and collected accordingly.””