৮৷ The Income Tax ordinance 1984 (XXXVI of 1984) এর- (১) section 2 এর clause (19) এ "section 3” শব্দ ও সংখ্যাটির পর, “, and includes a Senior Commissioner of Taxes” কমা ও শব্দগুলি সংযোজিত হইবে; (২) section 29 এর sub-section (1) এর clause (xviii) এর পর, একটি নতুন clause (xviiia) সন্নিবেশিত হইবে, যথাঃ- "(xviiia) in respect of provision for bad and doubtful debt made by Bangladesh Shilpa Bank or Bangladesh Shilpa Rin Sangstha for overdue loan, a sum equal to five per cent of such overdue loan or the amount of actual provision for such bad or doubtful debt in the books of the assessee, whichever is the less: Provided that the deduction shall be allowed only in respect of the assessment years 1987-88, 1988-89, 1989-90 and 1990-91: Provided further that if any amount out of the amount so allowed is ultimately recovered, the same shall be deemed to be a profit of the year in which it is recovered;”; (৩) section 44(3) তে "1 to 11 (both inclusive)”, সংখ্যাসমূহ শব্দগুলি ও বন্ধনী সমূহের পরিবর্তে "1 to 14 (both inclusive) and 17” সংখ্যাসমূহ, শব্দগুলি ও বন্ধনীসমূহ প্রতিস্থাপিত হইবে; (৪) section 75(2) এর clause (d) তে "eighty thousand taka” শব্দগুলির পরিবর্তে "one lakh taka” শব্দগুলি প্রতিস্থাপিত হইবে; (৫) section 173 এর পরে নিম্নরূপ নতুন section 173A সন্নিবেশিত হইবে, যথাঃ- "173A. Place of assessment.- (1) Where an assessee carries on a business, profession or vocation at any place, he shall be assessed by the Deputy Commissioner of Taxes of the area in which that place is situate or, where the business, profession or vocation is carried on in more places than one, by the Deputy Commissioner of Taxes of the area in which the principal place of his business, profession or vocation is situated. (2) In all other cases, an assessee shall be assessed by the Deputy Commissioner of Taxes of the area in which he resides. (3) Where any question arises under this section as to the place of assessment, such question shall be determined by the Commissioner, or, where the question is between places in areas within the jurisdiction of more Commissioners than one, by the Commissioners concerned, or, if they are not in agreement, by the National Board of Revenue: Provided that, before any such question is determined, the assessee shall have had an opportunity of representing his views. (4) No person shall be entitled to call in question the jurisdiction of a Deputy Commissioner of Taxes after he has made the return of total income or where he has not made such return, after the time allowed by the notice served on him for making such return has expired.”; (৬) Section 184 (1) এ "valued at more than one lakh taka” শব্দগুলি বাদ দেওয়া হইবে; (৭) THE FIRST SCHEDULE এর PART B তে paragraph 1 (f) এ sub-clause (ii) এর শেষ প্রান্তে সেমি-কোলনটির পর "or” শব্দটি সংযোজিত হইবে এবং তত্পর নিম্নরূপ নতুন sub-clause (iii) সংযোজিত হইবে, যথাঃ- "(iii) any diplomatic, consular or trade mission or office of any intergovernmental organisation located in Bangladesh, maintaining a provident fund for the benefit of Bangladeshi employees of such mission or office.”; (৮) THE THIRD SCHEDULE এর- (ক) paragraph 1এ বিদ্যমান TABLE এর পরিবর্তে নিম্নরূপ TABLE প্রতিস্থাপিত হইবে, যথাঃ-

		TABLE
Serial No.		Classification of irrigation or protective work or other capital assets.	Rate/percentage of the written down value, except as otherwise indicated.	Remarks.
1		2	3	4
1. 2. 3. 4.	Pucca buildings Kutcha and pucca buildings kutcha buildings Temporary structure		10 15 20 ..
				No rate is specified renewal will be allowed as revenue expenditure.
5. 6. 7. 8. 9. 10. 11. 12. 13. 14.   15. 16. 17. 18. 19. 20. 21. 22.	Pucca walls Fencing of substantial material Tube-well Tanks Pucca irrigation channel Kutcha irrigation channel Kutcha irrigation wells Pucca irrigation wells Bullock drwan iron implements Bullock drawn wooden or leather implements and other small hand implements. Weighing machine Tractors and oil engines and thin implements Power pumping machinery Factory made cart of iron material with rubber-tyre. Country cart Steam engine Workshop tools General (machinery, implements plants and other assets) not provided for above specifically.		5 10 15 10 15 20 331/3 5 15   25 10 15 20 15 20 10 15 10.”

(খ) paragraph 7 (1), এ "1987” সংখ্যাটির পরিবর্তে "1990” সংখ্যাটি প্রতিস্থাপিত হইবে;

(গ) paragraph 8 (1) এর clauses (a) ও (b) তে "1987” সংখ্যাটির পরিবর্তে উভয় স্থানে "1990” সংখ্যাটি প্রতিস্থাপিত হইবে;

(ঘ) paragraph 11 এ,-

(১) sub-paragraph (3) এর proviso- তে দুই স্থানে উল্লেখিত "two lakh fifty thousand taka” শব্দগুলির পরিবর্তে উভয়স্থানে "three lakh taka” শব্দগুলি প্রতিস্থাপিত হইবে;

(১) sub-paragraph (3) এর proviso- তে দুই স্থানে উল্লেখিত "two lakh fifty thousand taka” শব্দগুলির পরিবর্তে উভয়স্থানে "three lakh taka” শব্দগুলি প্রতিস্থাপিত হইবে;

৯) THE SIXTH SCHEDULE এ,- (ক) PART A তে paragraph 22 এর পরিবর্তে নিম্নরূপ paragraph 22 প্রতিস্থাপিত হইবে যথাঃ- "22. (1) Any income from dividend received by an assessee (other than a company) out of investments made in a public limited company. (2) The exemption under sub-paragraph (1) shall also be available to the shareholders of a private limited company provided such private limited company is converted into a public limited company within a period of two years commencing on the 1st day of July, 1987. Explanation.- In this paragraph, "public limited company” includes a company in which not less than fifty per cent. of the shares are held by the Government.”; (খ) PART B তে paragraph 18 এ,- (১) clause (a) তে "two thousand four hundred” শব্দগুলির পরিবর্তে "three thousand” শব্দগুলি প্রতিস্থাপিত হইবে; (২) clause (b) তে "three thousand and two hundred” শব্দগুলির পরিবর্তে "three thousand and eight hundred” শব্দগুলি প্রতিস্থাপিত হইবে; এবং (৩) clause (c) তে "six thousand” শব্দগুলির পরিবর্তে "six thousand and six hundred” শব্দগুলি প্রতিস্থাপিত হইবে;