৪৬। উক্ত Ordinance এর section 178 এর পর নিম্নরূপ নূতন sections 178A ও 178B সন্নিবেশিত হইবে, যথা:-“178A. System generated notice, order, etc.- A notice, order, requisition, certificate, communication, letter or an acknowledgment of receipt generated by computer or electronic system specified by the Board shall have the same meaning and effect of the notice, order, requisition, certificate, communication, letter or an acknowledgment of receipt issued or served under this Ordinance.178B. Electronic filing, etc.- Where any return, statement, application or document is to be filed to an income tax authority or the Taxes Appellate Tribunal under any provision of this Ordinance, the return, statement, application or document may be filed in such electronic, computer readable or machine readable form and manner as may be specified by the Board.”।