১০। Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984), অতঃপর উক্ত Ordinance বলিয়া উল্লিখিত, এর section 2 এর-

(ক) clause (2) এর sub-clause (c) এর পরিবর্তে নিম্নরূপ sub-clause (c) প্রতিস্থাপিত হইবে, যথা:-

“(c) where the amalgamated company is a Bangladeshi company and the shareholders holding not less than 75% (seventy five percent) in value of the shares in the amalgamating company or companies (other than shares already held therein immediately before the merger by, or by a nominee for, the amalgamated company or its subsidiary) become shareholders of the amalgamated company; or”;

(খ) clause (2) এর sub-clause (c) এর পর নিম্নরূপ নূতন sub-clause (d) সংযোজিত হইবে, যথা:-

“(d) where the amalgamated company is a foreign company and the shareholders holding not less than 75% (seventy five percent) in value of the shares in the amalgamating foreign company or companies that directly or indirectly holds or hold shares in a Bangladeshi company or companies (other than shares already held therein immediately before the merger by, or by a nominee for, the amalgamated company or its subsidiary) become shareholders of the amalgamated company;”;

(গ) clause (12) এর পরে নিম্নরূপ নূতন clause (12A) সন্নিবেশিত হইবে, যথা:-

“(12A) “bank transfer” includes transfer of money by crossed cheque, mobile financial services or any other digital means approved by the Bangladesh Bank;”;

(ঘ) clause (16) এর পরিবর্তে নিম্নরূপ clause (16) প্রতিস্থাপিত হইবে, যথা:-

“(16) “charitable purpose” means-

(a) relief of the poor, education relief, medical relief; and

(b) the advancement of any other object of general public utility:

Provided that the advancement of any other object of general public utility shall not be considered as charitable purpose, if it is not approved by the Board and involves-

(i) carrying out any activities in the nature of trade, commerce or business in whatever form and manner; or

(ii) rendering any service for a consideration and the aggregate value of such consideration in any income year exceeds Taka twenty lakh;”;

(ঙ) clause (28) এর পর নিম্নরূপ নূতন clause (28A) সন্নিবেশিত হইবে, যথা:-

“(28A) “export” means supply of goods and services from inside to outside the geographical limits of Bangladesh and shall include supply of locally manufactured raw materials and other inputs to export oriented industry under internal back to back letter of credit;”;

(চ) clause (54) এর পর নিম্নরূপ নূতন clause (54A) সন্নিবেশিত হইবে, যথা:-

“(54A) “research and development” means any systematic, investigative and experimental study that involves novelty or technical risk carried out in the field of science or technology with the object of acquiring new knowledge or using the results of the study for the production or improvement of materials, devices, products, produce, or processes, but does not include­­-

(a) quality control or routine testing of materials, devices or products;

(b) research in the field of social science including the arts and humanities;

(c) the creation or development of financial instruments or financial products;

(d) market research or sales promotion; routine data collection, efficiency surveys or management studies;

(e) routine modifications or changes to materials, devices, products, processes or production methods;

(f) cosmetic modifications or stylistic changes to materials, devices, products, processes or production methods; or

(g) the creation or enhancement of trademarks or goodwill;”;

(ছ) clause (61) এর পর নিম্নরূপ নূতন clause (61A) সন্নিবেশিত হইবে, যথা:-

“(61A) “supply of goods” means transfer of the right of goods by way of sale, exchange or otherwise including sale under hire purchase agreement or finance lease;”;

(জ) clause (62A) এর-

(অ) (ii) এর পর নিম্নরূপ নূতন (iia) সন্নিবেশিত হইবে, যথা:-

“(iia) in the case of an assessee, who is an individual and has not submitted return before, the thirtieth day of June following the end of the income year;”;

(আ) sub-clause (iii) তে উল্লিখিত “sub-clauses (i) and (ii)” শব্দগুলি, সংখ্যাগুলি ও চিহ্নগুলির পরিবর্তে “this clause” শব্দগুলি প্রতিস্থাপিত হইবে।