৫২। উক্ত Ordinance এর Third Schedule এর-

“(ক) Paragraph 3 এর sub-paragraph (4) এ উল্লিখিত “for a leasing company” শব্দগুলির পরিবর্তে “to a lessor” শব্দগুলি প্রতিস্থাপিত হইবে;

(খ) Paragraph 10A এর পর নিম্নরূপ নূতন Paragraph 10B সংযোজিত হইবে, যথা:-

10B. Amortization of pre-commencement expenditure.-The rate of amortization of pre-commencement expenditure shall be 20% (twenty percent) following straight line method.”;

(গ) Paragraph 11 এর sub-paragraph (2) এর পর নিম্নরূপ নূতন sub-paragraph (2A) সন্নিবেশিত হইবে, যথা:-

“(2A) “Pre-commencement expenditure” means expenditures not covered in paragraphs 1 to 10A of this Schedule and incurred wholly and exclusively for setting up of the business prior to the year of commercial operation and includes expenditure for feasibility study, construction of model and prototypes, and experimental production.”।