৮৷ (১) Income-tax Ordinance, 1984 (XXXVI of 1984) এর- (১) section 2 এর clause (63) বিলুপ্ত হইবে; (২) section 25 এর sub-section (1) এর- (ক) clause (c) বিলুপ্ত হইবে; (খ) clause (h) এর পরিবর্তে নিম্নরূপ clause (h) প্রতিস্থাপিত হইবে, যথা:- “(h) an amount equal to one-fifth of the annual value of the property for repairs and collection charge;”; (গ) clause (i) বিলুপ্ত হইবে; (৩) section 32 এর sub-section (7) এর “if the sale proceeds are reinvested within a period of two years in the acquisition of similar securities, stocks and shares” শব্দগুলি বিলুপ্ত হইবে; (৪) section 44 এর sub-sections (2) এবং (3) এর পরিবর্তে নিম্নরূপ sub-sections (2) এবং (3) প্রতিস্থাপিত হইবে, যথা:- “(2) Subject to the provisions of this Ordinance and the limits, conditions and qualifications laid down in Part B of the Sixth Schedule,- (a) tax shall not be payable by an assessee in respect of any income or any sum specified in paragraphs 15 and 16 of the said Part B; and (b) an assessee shall be entitled to a credit from the amount of tax payable on his total income of an amount equal to fifteen per cent of the sums specified in paragraphs 1, 2, 3, 4, 5, 6, 8, 9, 10, 11, 13 and 17 of the said Part B. (3) The aggregate of the allowances admissible under paragraphs 1, 2, 3, 4, 5, 6, 8, 9, 10, 11, 13 and 17 of the said Part B of the Sixth Schedule shall not exceed twenty per cent. of the total income of the assessee or one lakh taka, whichever is the less.”; (৫) section 45 এর,- (ক) sub-section (2B) এর clause (c) এর পরিবর্তে নিম্নরূপ clauses (c) এবং (cc) প্রতিস্থাপিত হইবে, যথা:- “(c) that a part of the income exempted under sub-section (2A), representing not less than fifteen per cent. of such income, is invested, within nine months from the end of the income year, in the purchase of bonds or securities issued by the Government and such bonds or securities are retained for at least three years from the date of purchase; (cc) that a part of the income exempted under sub-section (2A) is invested, within two years from the end of the period to which the exemption under that sub-section relates, in the said undertaking or in any new industrial undertaking or in any productive assets being stocks and shares of a public company or bonds or securities issued by the Government and such investment is not less than twenty per cent. of such income, failing which the income so exempted shall, notwithstanding the provisions of this Ordinance, be subject to tax in the assessment year for which the exemption was allowed;”; (খ) sub-section (2C) এর “six months” শব্দগুলির পরিবর্তে “three months” শব্দগুলি প্রতিস্থাপিত হইবে; (গ) sub-section (7) এর পর নিম্নরূপ নূতন sub-section (8) সংযোজিত হইবে, যথা:- “(8) Notwithstanding anything contained in this section, the Board may, in the public interest, cancel or suspend fully or partially any exemption allowed under this section.”; (৬) section 46 এর,- (ক) sub-section (2B) এর clause (c) এর পরিবর্তে নিম্নরূপ clauses (c) এবং (cc) প্রতিস্থাপিত হইবে, যথা:- “(c) that a part of the income exempted under sub-section (2A), representing not less than fifteen per cent. of such income, is invested, within nine months from the end of the income year, in the purchase of bonds or securities issued by the Government and such bonds or securities are retained for at least three years from the date of purchase; (cc) that a part of the income exempted under sub-section (2A) is invested, within two years from the end of the period to which the exemption under that sub-section relates, in the said undertaking or in any new industrial undertaking or in any productive assets being stocks and shares of a public company or bonds or securities issued by the Government and such investment is not less than twenty per cent. of such income, failing which the income so exempted shall, notwithstanding the provisions of this Ordinance, be subject to tax in the assessment year for which the exemption was allowed;”; (খ) sub-section (2C) এর “six months” শব্দগুলির পরিবর্তে “three months” শব্দগুলি প্রতিস্থাপিত হইবে; (গ) sub-section (7) এর পর নিম্নরূপ নূতন sub-section (8) সংযোজিত হইবে, যথা:- “(8) Notwithstanding anything contained in this section, the Board may, in the public interest, cancel or suspend fully or partially the exemption allowed under this section.”; (৭) section 53 এর sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) প্রতিস্থাপিত হইবে, যথা:- “(1) The Collector of Customs shall make collection of tax payable by the importers on account of import of goods and the bank through which the exporters receive payment shall make collection of tax payable by the exporters on account of export of goods.”; (৮) section 53A এর sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) প্রতিস্থাপিত হইবে, যথা:- “(1) Where the Government or any authority, corporation or body, including its units, the activities or the principal activities of which are authorised by any Act, Ordinance, Order or instrument having the force of law in Bangladesh or any company as defined in the Companies Act, 1913 (VII of 1913), or any banking company or any co-operative bank established by or under any law for the time being in force or any non-governmental organisation run or supported by any foreign donation or assistance is a tenant in respect of a house property, the tenant shall deduct from the house rent paid or payable as advance tax such amount as may be prescribed.”; (৮ক) section 53H এর sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) প্রতিস্থাপিত হইবে, যথা:- “(1) Any person responsible for registering any document of a person under the provisions of clause (b), (c) or (e) of sub-section (1) of section 17 of the Registration Act, 1908 (XVI of 1908), shall collect from the person whose right, title or interest is sought to be transferred, assigned, limited or extinguished thereby, at the time of registration of such document, income tax at such rate and in such manner as may be prescribed on the value of the property to which the document relates and on which stamp-duty is chargeable under the Stamp Act, 1899 (II of 1899).”; (৯) Section 62 এর দ্বিতীয় proviso-এর শেষ প্রান্তস্থিত ফুলষ্টপটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথা:- “Provided further that, notwithstanding the provisions of this section, if such person derives income exempted under section 45, credit of tax deducted or collected at source shall be given to him for the assessment year following next after the expiry of the period of exemption allowed under the said section.”; (১০) section 72 এর sub-section (1) এর “eighteen per cent.” শব্দগুলির পরিবর্তে “twelve per cent” শব্দগুলি প্রতিস্থাপিত হইবে; (১১) section 73 এর sub-section (1) এর “eighteen per cent.” এবং “the assessed tax” শব্দগুলির পরিবর্তে যথাক্রমে “twelve per cent” এবং “seventy-five per cent of the assessed tax” শব্দগুলি প্রতিস্থাপিত হইবে; (১২) section 77 এর sub-section (2) এর “thirty days” শব্দগুলির পরিবর্তে “twenty-one days” শব্দগুলি প্রতিস্থাপিত হইবে; (১৩) section 83 এর sub-section (2) এর “assess the total income of the assessee” শব্দগুলির পরিবর্তে “assess, within thirty days after the completion of the hearing or consideration, as the case may be, the total income of the assessee” শব্দগুলি প্রতিস্থাপিত হইবে; (১৪) section 94 এর sub-section (3) এর “within two years from the end of the year in which the order was made” শব্দগুলির পরিবর্তে “within sixty days from the date on which the order was communicated” শব্দগুলি প্রতিস্থাপিত হইবে; (১৫) section 111 এর sub-section (5) এর শেষ প্রান্তস্থিত “made” শব্দটির পর “within thirty days from the date of receipt by him of the application or within thirty days from the date of filing of the return for the relevant assessment year, whichever is the later, failing which the firm shall be deemed to have been registered for the purpose of this section” শব্দগুলি ও কমাগুলি সন্নিবেশিত হইবে; (১৬) section 128 এর sub-section (3) এর “second proviso” শব্দগুলির পরিবর্তে “first or the second proviso” শব্দগুলি প্রতিস্থাপিত হইবে; (১৭) section 149 এর “the assessee” শব্দগুলির পরিবর্তে “the assessee, within thirty days from the date on which the refund has become due” শব্দগুলি ও কমাগুলি প্রতিস্থাপিত হইবে; (১৮) section 152 এর শেষ প্রান্তস্থিত “Ordinance” শব্দটির পর “or treated, at the option in writing of that person, as payment of tax payable under section 64 or section 74 thereof” শব্দগুলি ও কমাগুলি সন্নিবেশিত হইবে; (১৯) section 153 এর sub-section (3) এর পরিবর্তে নিম্নরূপ sub-section (3) প্রতিস্থাপিত হইবে, যথা :- “(3) No appeal under this section against any order of assessment shall lie unless,- (a) in the case of assessment, except under section 84A, the tax payable under section 74 has been paid ; and (b) in the case of assessment under section 84A, fifty per cent. of the tax payable on the basis of such assessment has been paid.” (২০) section 174 এর sub-section (3) এর clause (b) এর sub-clause (ii) এর “Commissioner” শব্দটির পরিবর্তে “Board” শব্দটি প্রতিস্থাপিত হইবে এবং দ্বিতীয় ও তৃতীয় proviso বিলুপ্ত হইবে; (২১) section 184 বিলুপ্ত হইবে; (২২) SECOND SCHEDULE এর অনুচ্ছেদ 2 এর উপ-অনুচ্ছেদ (b) এর ক্লজ (ii) এর পরিবর্তে নিম্নরূপ ক্লজ (ii) প্রতিস্থাপিত হইবে, যথা:-

“(ii) in the case of other assessees-
(1) where the capital gains arise as a result of disposal by the assessee of his capital assets after two years but within ten years from the date of their acquisition	tax payable on the capital gains at the rate applicable to his total income including the said capital gains, or tax at the rate of twenty per cent on the amount of the capital gains, whichever is the lower;
(2) where the capital gains arise as a result of disposal by the assessee of his capital assets after ten years from the date of their acquisition	tax payable on the capital gains at the rate applicable to his total income including the said capital gains, or tax at the rate of fifteen per cent on the amount of the capital gains, whichever is the lower.”;

(২৩) THIRD SCHEDULE এর অনুচ্ছেদ 11 এর ক্লজ (6) (a) এর “three lakh and fifty thousand taka” শব্দগুলির পরিবর্তে “five lakh taka” শব্দগুলি প্রতিস্থাপিত হইবে;

(২৪) SIXTH SCHEDULE এর-

(ক) PART A এর-

(অ) অনুচ্ছেদ 13 এর “fifteen thousand taka,” দুইবার উল্লিখিত, শব্দগুলির পরিবর্তে “twenty thousand taka” শব্দগুলি উভয় স্থানে প্রতিস্থাপিত হইবে;

(আ) অনুচ্ছেদ 23 এর পরিবর্তে নিম্নরূপ অনুচ্ছেদ 24 ও 25 প্রতিস্থাপিত হইবে; যথা:-

“24. Any interest classifiable under the head “Interest on securities” receivable by an assessee on any security of the Government which is issued with the condition that interest thereon shall not be liable to tax.

25. Any sum representing interest credited on the accumulated balance of an employee in a recognised provident fund, in so far as it does not exceed one-third of the salary of the employee for the year concerned and in so far as it is allowed at a rate not exceeding such rate as the Board may, by notification in the official Gazette, fix in this behalf.”;

(খ) PART  B এর অনুচ্ছেদ ৭, ১২, ১৪, ১৮, ১৯ এবং ২০ বিলুপ্ত হইবে৷