৩০৷ Income-tax Ordinance এর section 16A এর পর নিম্নরূপ নতুন sections 16B ও 16C সন্নিবেশিত হইবে; যথা:-“16B. Charge of additional tax.- Notwithstanding anything contained in section 46A, where a public limited company, not being a banking or insurance company, listed with any stock exchange in Bangladesh, has not issued, declared or distributed dividend or bonus share equivalent to at least fifteen per cent of its paid up capital to its share holders within a period of six months immediately following any income year, the company shall be charged additional tax at the rate of five per cent on the undistributed profit in addition to tax payable under this Ordinance.Explanation.- For the purpose of this section, “undistributed profit” means total income with accumulated profit including free reserve as reduced by the aggregate of dividend or bonus share issued, declared or distributed for that year, the tax which is payable under section 74 and the paid-up capital.16C. Charge of excess profit tax.-Where a banking company operating under ব্যাংক কোম্পানী আইন, ১৯৯১ (১৯৯১ সালের ১৪নং আইন) shows profit in its return of income for an income year at an amount exceeding fifty per cent of its capital as defined under the said Act together with reserve, the company, in addition to tax payable under the Ordinance, shall pay an excess profit tax for that year at the rate of fifteen per cent on so much of profit as it exceeds fifty per cent of the aggregate sum of the capital and reserve as aforesaid.”|