২১। উক্ত Ordinance এর section 19 এর-(ক) sub-section (11) এর proviso এর প্রান্তস্থিত সেমিকোলন এর পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথা:- “Provided further that the provisions of this sub-section shall not apply in case of a benefit or advantage, of an assessee being an individual, not exceeding taka ten lakh resulting from the waiver of margin loan or interest thereof by a holder of Trading Right Entitlement Certificate (TREC) as defined under এক্সচেঞ্জেস ডিমিউচ্যুয়ালাইজেশন আইন, ২০১৩ (২০১৩ সনের ১৫ নং আইন) in respect of the assessee”s investment in shares, debentures, mutual funds or securities transacted in the stock exchange;”;(খ) sub-section (29) এর “which has not been paid in the following year in which such purchase was made, shall be deemed to be the income of the assessee for that income year classifiable under the head "Income from other sources”" শব্দগুলি, কমা ও চিহ্নগুলির পরিবর্তে “which has not been paid within two years from the end of the income year in which the purchase was made, shall be deemed to be the income of the assessee for the income year immediately following the expiry of the said two years and be classifiable under the head "Income from other sources”” শব্দগুলি, কমা ও চিহ্নগুলি প্রতিস্থাপিত হইবে ।