৩৮। উক্ত Ordinance এর section 53FF এর-(ক) clause (a) এর sub-clause (iii) এর পরিবর্তে নিম্নরূপ sub-clause (iii) প্রতিস্থাপিত হইবে, যথা:-“(iii) in areas other than the areas mentioned in sub-clauses (i) and (ii)-A. if the area is within Dhaka South City Corporation, Dhaka North City Corporation and Chittagong City Corporation, taka one thousand per square metre;B. if the area is within any other city corporation, taka seven hundred per square metre;C. any other area, taka three hundred per square metre:Provided that the rate of source tax under clause (a) in respect of a residential apartment shall be twenty percent (20%) lower if the size of the apartment, including common space, is not more than seventy square metre, and forty percent (40%) lower if the size of the apartment, including common space, is not more than sixty square metre.”;(খ) clause (aa) এর sub-clause (iii) এর পরিবর্তে নিম্নরূপ sub-clause (iii) প্রতিস্থাপিত হইবে, যথা:-“(iii) in areas other than the areas mentioned in sub-clauses (i) and (ii)-A. if the area is within Dhaka South City Corporation, Dhaka North City Corporation and Chittagong City Corporation, taka three thousand and five hundred per square metre;B. if the area is within any other city corporation, taka two thousand and five hundred per square metre;C. any other area, taka one thousand and two hundred per square metre.”।