৯। উক্ত Ordinance এর section 19 এর-(ক) sub-section (28) এর প্রান্তস্থিত ফুলস্টপ এর পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথাঃ-“Provided that nothing in this sub-section shall be applicable to a loan or gift from spouse or parents if any banking or formal channel is involved in the process of such loan or gift.”;(খ) sub-section (31) এর পরিবর্তে নিম্নরূপ sub-section (31) প্রতিস্থাপিত হইবে, যথা:-“(31) Where an assessee files a revised return or an amended return under sections 78, 82BB or 93 and shows in such revised return or amended return any income that is subject to tax exemption or a reduced tax rate, so much of such income as exceeds the amount shown in the original return shall be deemed to be income of the assesseefor that income year classifiable under the head "Income from other sources.”।