২৭। উক্ত Ordinance এর section 51 এর পরিবর্তে নিম্নরূপ section 51 প্রতিস্থাপিত হইবে, যথা:-“51. Deduction at source from interest or profit on securities.- (1) Any person responsible for issuing a security of the government or a security approved by the Government, income of which is classifiable under the head "Interest on securities", shall collect, unless the Government otherwise directs, income tax at the rate of five percent (5%) upfront on interest or discount receivable on maturity on such security. (2) If the security mentioned in sub-section (1) is a security based on Islamic principles, income tax shall be deducted or collected at the rate of five percent (5%) on profit or discount at the time of payment or credit, whichever is earlier. (3) Income tax shall not be collected or deducted at source if the security mentioned in sub-section (1) is a Treasury bond or Treasury bill issued by the Government.”।