৩১৷ Income-tax Ordinance এর section 19 এর-(ক) sub-section (11) এর শেষ প্রান্তস্থিত ফুলষ্টপের পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ proviso সংযোজিত হইবে, যথা:-“Provided that the provisions of this sub-section shall not apply in case of a loan or interest waived in respect of an assessee by a commercial bank including Bangladesh Krishi Bank, Rajshahi Krishi Unnyan Bank, Bangladesh Shilpa Bank or Bangladesh Shilpa Rin Sangstha.”; এবং(খ) sub-section (21) এর পর নিম্নরূপ sub-section (21A) সন্নিবেশিত হইবে, যথা:-“(21A). Where any sum is claimed to have been received by an assessee as loan or gift during any income year from a person who has transferred the sum within the period of limitation stipulated in the rule made under this Ordinance, from the initial capital of his business or profession shown in his return filed under section 83A, the amount of such loan or gift so received by the assessee shall be deemed to be his income of the year in which such loan or gift was received and shall be classifiable under the head “income from other sources.”|