৫৯৷ Income-tax Ordinance এর section 135 এর sub-section (1A) এর পর নিম্নরূপ নতুন sub-sections (1B) এবং (1C) সন্নিবেশিত হইবে, যথা:-“(1B) The Deputy Commissioner of Taxes shall not set off without giving the assessee an opportunity of being heard and in that case refund voucher for the amount due for refund, if any, shall be issued within a period not exceeding thirty days from the date of assessment.(1C) Where the Deputy Commissioner of Taxes fails to issue refund voucher for any refund due to an assessee within the time specified in this section, such failure on the part of the Deputy Commissioner of Taxes shall be construed as misconduct.”|