৫৩৷ Income-tax Ordinance এর section 83A এর-(ক) sub-section (2) এর proviso বিলুপ্ত হইবে; এবং(খ) sub-section (2) এরপর নিম্নরূপ নতুন sub-section (3) এবং sub-section (4) সংযোজিত হইবে, যথা:-“(3) The Deputy Commissioner of Taxes shall not proceed to make any audit under sub-section (2) in respect of a return, where such return is filed in accordance with rules for self assessment made by the Board for that year and shows at least twenty per cent. higher income than the income last assessed, even if the return is selected for audit.(4) The provisions of sub-section (2) shall not be applicable in case of a new assessee who has submitted his return of income under this section.”৷