২১। উক্ত Ordinance এর section 56 এর -(ক) sub-section (1) এর ছকের SL. No 14 এর বিপরীতে উল্লিখিত “Air transport or water transport” শব্দগুলির পর “not being the carrying services mentioned in sections 102 or 103A” শব্দগুলি সংযোজিত হইবে;(খ) sub-section (2) এর পরিবর্তে নিম্নরূপ sub-sections (2) এবং (2A) প্রতিস্থাপিত হইবে, যথা:-“(2) Where, in respect of any payment under this section, the Board, on an application made in this behalf, is satisfied that due to tax treaty or any other reason the non-resident is not be liable to pay any tax in Bangladesh, or is liable to pay tax at a reduced rate in Bangladesh, the Board may issue a certificate to the effect that the payment referred to in sub-section (1) shall be made without any deduction or, in applicable cases, with a deduction at the reduced rate as mentioned in the certificate.(2A) Tax deducted under this section shall be deemed to be the minimum tax liability of the payee in respect of the income for which the deduction is made, and shall not be subject of refund or set off or an adjustment against a demand.”।