৩৮। উক্ত Ordinance এর section 82D এর পরিবর্তে নিম্নরূপ section 82D প্রতিস্থাপিত হইবে, যথা:-

“82D. Spot Assessment.- (1) Where a person is found to have taxable income or required to submit tax return or required to comply with any provision of the Ordinance and the person has failed to perform or comply with requirements of the Ordinance, the Deputy Commissioner of Taxes, empowered to this end, may assess the tax liability of such person on the spot.

(2) Where assessment of an assessee being individual having income from business or profession is made under this section applying regular rate and the asseesee pays tax accordingly, no question as to the initial capital not exceeding five times of such assessed income shall be made.

(3) Commissioner of Taxes may empower any Deputy Commissioner of Taxes who is subordinate to him to conduct spot assessments within his jurisdiction.

(4) The Board shall issue guidelines as to the manner how assessment under this section shall be made.”।