১৪৷ Income-tax Ordinance এর section 19BB এর পর নিম্নরূপ নতুন section 19BBB সন্নিবেশিত হইবে, যথা:-"19BBB. Special tax treatment regarding investment in motor vehicles.-Notwithstanding anything contained in this Ordinance, no question as to the source of any sum invested by any person in purchasing of motor vehicle, not plying for hire, shall be raised if the assessee pays tax at the following rate, at the time of registration of the motor vehicle or before the assessment is completed for the relevant year:(a) seven and half per cent of the purchase value where the car or jeep exceeds 1500 c.c;(b) five per cent of the purchase value where the car or jeep does not exceed 1500 c.c:Provided that the provisions of this section shall apply in the case of first time registration of the said motor vehicle in Bangladesh.”|