৩৬৷ Income-tax Ordinance এর section 25 এর sub-section (1) এর clause (g) এর পর নিম্নরূপ clause (gg) সন্নিবেশিত হইবে, যথা:-“(gg) Where the property has been constructed with borrowed capital and no income under section 24 was earned from that property during the period of such construction, the interest payable during that period on such capital, in three equal proportionate instalments for subsequent first three years for which income is assessable from that property;”|