৪৯৷ Income-tax Ordinance এর section 75 এর- (ক) sub-section (2) এর clause (d) এর পরিবর্তে নিম্নরূপ clause (d) প্রতিস্থাপিত হইবে, যথা:- “(d) accompanied by- (i) in the case of an individual, particulars of his personal and family expenditure as determined by the Board: Provided that the provision of this sub-clause shall not be applicable to a return of income filed under section 83A; (ii) in the case of an individual where the total income in the income year exceeds three lakh taka, a statement in the prescribed form and verified in the prescribed manner giving particulars specified in section 80 in respect of himself, his spouse, his minor children and dependants; (iii) in the case of a company, a statement of accounts audited by a chartered accountant;”; এবং (খ) sub-section (3) এর proviso এর পরিবর্তে নিম্নরূপ proviso প্রতিস্থাপিত হইবে, যথা:- “Provided that the Deputy Commissioner of Taxes may extend the date upto three months from the date so specified and he may further extend the date upto three months with the approval of the Inspecting Joint Commissioner.”|