৭৷ The Finance Act, 1980 (XXIII of 1980) এর section 12 এর sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) প্রতিস্থাপিত হইবে ; যথা:-“(1) There shall be levied and collected a tax to be called Foreign Travel Tax on all foreign air travels by all Bangladeshi nationals and Bangladeshis having permanent residence or owning properties or business in Bangladesh or enjoying other facilities not available to foreign nationals at the rate of-(a) seventeen hundred taka in case of foreign air travel to any country of the continents of North America, South America, Europe, Africa and Australia and New Zealand and any country of the Far East,(b) five hundred taka in case of foreign air travel to any country which is a member of the South Asian Association for Regional Cooperation, (c) twelve hundred taka in case of foreign air travel to any other country.”৷