৪৯। উক্ত Ordinance এর section 80 এর পরিবর্তে নিম্নরূপ section 80 প্রতিস্থাপিত হইবে, যথা:- “80. Statements of assets, liabilities and life style.-(1) Every person, being an individual assessee, shall furnish statements in the forms and manners as prescribed in respect of the total assets, liabilities and expenses of the person or the spouse, minor children and dependents of the person as on the last date of the income year if the person-(a) has, in the last date of the income year, a gross wealth exceeding taka twenty lakh; or(b) owns a motor car; or(c) has made an investment in a house property or an apartment in the city corporation area: Provided that any person, being an individual assessee, who is not required to submit the statement mentioned in this subsection may voluntarily submit such statement.(2) Every person, being an individual assessee, shall furnish in the forms and manners as prescribed, a statement of expenses relating to the life style of such person:Provided that an individual, not being a shareholder director of a company, having income from salary or from business or profession may opt not to submit such statement if his total income does not exceed three lakh taka in the income year.(3) Where any statement as mentioned in sub-section (1) is not submitted by a person being an individual, the Deputy Commissioner of Taxes may require, by notice in writing, to submit the same by person within the time as mentioned in the notice.”।