৩৫।  উক্ত Ordinance এর section 75 এর-

(ক) sub-section (1) এর clause (f) নিম্নরূপে প্রতিস্থাপিত হইবে, যথা:-

“(f) if such person is required to furnish proof of submission of return under section 184A:”;

(খ) sub-section (2) এর পরিবর্তে নিম্নরূপ sub-section (2) প্রতিস্থাপিত হইবে, যথা:-

(2) A return of income under sub-section (1) shall not be mandatory for-

(i) an educational institution that receives government benefits under Monthly Payment Order (MPO) and does not have english version curriculum; or

(ii) a public university; or

(iii) a recognized provident fund, an approved gratuity fund, a pension fund, an approved superannuation fund; or

(iv) a non-resident individual having no fixed base in Bangladesh; or

(v) any class of persons which the Board may, by order in official gazette, exempt from filing the return.”।