২৫। উক্ত Ordinance এর section 44 এর-(ক) sub-section (2) এর clause (b) এর পরিবর্তে নিম্নরূপ clauses (b) এবং (c) প্রতিস্থাপিত হইবে, যথা:- “ (b) an assessee, being a resident or a non-resident Bangladeshi, shall be entitled to a credit from the amount of tax payable on his total income of the following amount:

Total Income	Amount of credit
(i) if the total income does not exceed taka ten lakh	15% of the eligible amount;
(ii) if the total income exceeds taka ten lakh but does not exceed taka thirty lakh	(i) 15% of the first two lakh fifty thousand of the eligible amount; and   (ii) 12% on the rest of the eligible amount;
(iii) if the total income exceeds taka thirty lakh	(i) 15% of the first two lakh fifty thousand of the eligible amount; and   (ii) 12% of the next five lakh of the eligible amount; and   (iii) 10% on the rest of the eligible amount;

(c) the “eligible amount” mentioned in clause (b) shall be the lesser of-(i) the sums specified in all paragraphs excluding paragraphs 15 and 16 of Part B of the Sixth Schedule; or(ii) 25% of the total income excluding any income for which a tax exemption or a reduced rate is applicable under sub-section (4) of section 44 or any income from any source or sources mentioned in clause (a) of sub-section (2) of section 82C; or(iii) one crore and fifty lakh taka.”;
(খ) sub-section (3) বিলুপ্ত হইবে;
(গ) sub-section (4) এর পর নিম্নরূপ sub-section (5) সংযোজিত হইবে, যথা:-
“(5) Notwithstanding anything contained in clause (b) of sub-section (4) or any other section in Chapter VI-(a) the income of a person for the relevant income year shall not be-(i) exempted from tax; or(ii) be subject to reduced rate of tax;in an assessment year if the person fails to submit the return of income, as required under section 75;
(b) any disallowance of expenditure under section 30, in calculating the income of a source or of a person that is exempted from tax or is subject to a reduced rate of tax, shall be treated as income for that source or of that person, as the case may be, and tax shall be payable on such income at the regular rate.”।