১২। উক্ত Ordinance এর section 19 এর -(ক) sub-section (21) এর পরিবর্তে নিম্নরূপ sub-section (21) প্রতিস্থাপিত হইবে, যথা:-“(21) Where any sum is claimed or shown to have been received as loan or gift by an Assessee otherwise than by a bank transfer, the amount so received shall be deemed to be the income of such Assessee for the income year in which such loan or gift was received, and shall be classifiable under the head “Income from other sources”:Provided that-(a) where a loan or part thereof, which was deemed as the income under this sub-section and included in the total income of the Assessee, is repaid in a subsequent income year, the amount so repaid shall be deducted in computing the income of the Assessee for that income year;(b) a loan shall not be deemed to be an income under thissub-section if the loan is taken from a banking company or a financial institution;(c) a loan or a gift received by an Assessee, being an individual, shall not be deemed to be the income under this sub-section, if-(i) the aggregate amount of such loan or gift received in an income year does not exceed five lakh taka; or(ii) the loan or the gift is received from spouse or parents of the Assessee, and a banking channel or a formal channel is involved in the process of such loan or gift.Explanation.- In this sub-section, “bank transfer”, in relation to a loan or a gift, means transfer from the account of the giver to the account of the receiver, and such accounts are maintained in a bank or a financial institution legally authorised to operate accounts.”;(খ) sub-sections (21A), (21B), (26) ও (28) বিলুপ্ত হইবে।