১১। উক্ত Ordinance এর section 18 এর clause (2) এর পরিবর্তে নিম্নরূপ clause (2) প্রতিস্থাপিত হইবে, যথা:-“(2) any income accruing or arising, whether directly or indirectly, through or from-(a) any permanent establishment in Bangladesh; or(b) any property, asset, right or other source of income, including intangible property, in Bangladesh; or(c) the transfer of any assets situated in Bangladesh; or(d) the sale of any goods or services by any electronic means to purchasers in Bangladesh; or(e) any intangible property used in Bangladesh.Explanation.- For the purpose of clause (2)-(a) the shares of any company which is a resident in Bangladesh shall be deemed to be property in Bangladesh;(b) intangible property shall be deemed to be property in Bangladesh if it is-(i) registered in Bangladesh; or(ii) owned by a person that is not a resident of Bangladesh but has a permanent establishment in Bangladesh to which the intangible property is attributed;(c) the transfer of any share in a company that is not a resident of Bangladesh shall be deemed to be the transfer of an asset situated in Bangladesh to the extent that the value of the share transferred is directly or indirectly attributable to the value of any assets in Bangladesh;”।