৫৩৷ Income-tax Ordinance, 1984 (XXXVI of 1984), অতঃপর Income-tax Ordinance বলিয়া উল্লিখিত, এর section 2 এর-(ক) clause (12) এ “the Banking Companies Ordinance, 1962 (LVII of 1962)” শব্দগুলি, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে “ব্যাংক-কোম্পানী আইন, ১৯৯১ (১৯৯১ সনের ১৪ নং আইন)” শব্দগুলি, সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে;(খ) clause (30) এর পরিবর্তে নিম্নরূপ clause (30) প্রতিস্থাপিত হইবে, যথা:- “(30) “fair market value” means, in relation to capital asset-(a) the price which such asset would ordinarily fetch on sale in the open market on the relevant day, and, where such price is not ascertainable, the price which the Deputy Commissioner of Taxes may, with the approval in writing of the Inspecting Joint Commissioner, determine;(b) the residual value received from the lessee in case of an asset leased by a financial institution having license from the Bangladesh Bank on termination of lease agreement on maturity or otherwise subject to the condition that such residual value plus amount realised during the currency of the lease agreement towards the cost of the asset is not less than the cost of acquisition to the lessor financial institution.”|