৪৯। উক্ত Ordinance এর section184C এর পরিবর্তে নিম্নরূপ section184C প্রতিস্থাপিত হইবে, যথা:-

“184C. Displaying proof of submission of return.- (1) An assessee having income from business or profession shall submit his return of income as required in section 75 and display the proof of submission of return as defined in section 184A at a conspicuous place of such assessee's business premises.

(2) Where an assessee fails to comply with the provision of sub-section (1), he shall be liable to pay a penalty of Taka not less than five thousand and not exceeding twenty thousand as imposed by the Deputy Commissioner of Taxes empowered to this end.”।