৬৮৷ Income-tax Ordinance এর SECOND SCHEDULE এর paragraph 2 এর পরিবর্তে নিম্নরূপ paragraph 2 প্রতিস্থাপিত হইবে, যথা:- “2. Where the total income of an assessee includes any income chargeable under the head “Capital gains” (hereinafter referred to as the “said income”), the tax payable by him on his total income shall be- (a) in the case of a company- (i) tax payable on the total income as reduced by the said income had such reduced income been the total income; plus (ii) tax at the rate of fifteen per cent on the whole amount of the said income; (b) in the case of a person other than a company- (i) where the said income arises as a result of disposal by the assessee of his capital assets after not more than five years from the date of their acquisition by him, tax payable on the total income including the said income; and (ii) where the said income arises as a result of disposal by the assessee of his capital assets after five years from the date of their acquisition by him, tax payable on the capital gains at the rate applicable to his total income including the said capital gains, or tax at the rate of fifteen per cent on the amount of the capital gains whichever is the lower.”|