১৬৷ Income-tax Ordinance এর section 25 এর sub-section (1) এর clause (h) এর পরিবর্তে নিম্নরূপ clause (h) প্রতিস্থাপিত হইবে, যথা:-"(h) in respect of expenditure for repairs, collection of rent, water and sewerage, electricity and salary of darwan, security guard, pump-man, lift man and caretaker and all other expenditure related to maintenance and provision of basic services:(i) an amount equal to one fourth of the annual value of the property where the property is used for residential purpose;(ii) an amount equal to thirty per cent of the annual value of the property where the property is used for commercial purpose.”|