৫৭৷ Income-tax Ordinance এর section 94 এর পর নিম্নরূপ নতুন section 94A সন্নিবেশিত হইবে; যথা:-“94A. Approval of the Board in certain assessment.- Notwithstanding anything contained in this Ordinance, where the Deputy Commissioner of Taxes has reason to believe that the assessable income of an assessee exceeds thirty per cent of the income shown in his return, the Deputy Commissioner of Taxes shall, with the prior approval of the Board, assess such income.”|