১৬৷ Income-tax Ordinance এর section 46A এর-(ক) sub-section (1) এর-(অ) "June, 2005” শব্দ, কমা এবং সংখ্যাটির পরিবর্তে "June, 2008” শব্দ, কমা এবং সংখ্যাটি প্রতিস্থাপিত হইবে;(আ) clause (a) এর "five” শব্দটির পরিবর্তে "four” শব্দটি প্রতিস্থাপিত হইবে;(ই) clause (b) এর "seven” শব্দটির পরিবর্তে "six” শব্দটি প্রতিস্থাপিত হইবে;(ঈ) "Explanation” বিলুপ্ত হইবে; এবং(খ) sub-section (1) এর পর নিম্নরূপ sub-section (1A) সন্নিবেশিত হইবে, যথা:-"(1A) industrial undertaking, tourist industry, or physical infrastructure facility does not include expansion ofan existing undertaking for the purpose of this section,-(i) "industrial undertaking” means an industry engaged in the production of textile, textile machinery, high value garments, pharmaceuticals, melamine, plastic products, ceramics, sanitary ware, steel from iron ore, fertilizer, insecticide & pesticide, computer hardware, petro-chemicals, basic raw materials of drugs, chemicals, pharmaceuticals, agricultural machine, ship building, boilers, compressors and any other category of industrial undertaking as the Government may by notification in the official Gazette specify.Explanation: ‘high value garments' mean overcoats, jackets and suits.(ii) "physical infrastructure facility” means sea or river port, container terminals, internal container depot, container freight station, LNG terminal and transmission line, CNG terminal and transmission line, gas pipe line, flyover, large water treatment plant & supply through pipe line, waste treatment plant, export processing zone and any other category of physical infrastructure facility as the Government may by notification in the official Gazette specify;(iii) "tourist industry” means residential hotel having facility of three star or more and any other category of tourist industry facility as the Government may by notification in the official Gazette specify.”;(গ) sub-section (2) এর-(অ) clause (b) ও সংযুক্ত Explanation টি বিলুপ্ত হইবে; এবং(আ) clause (c) এর পরিবর্তে নিম্নরূপ clause (c) প্রতিস্থাপিত হইবে, যথা:-"(c) that thirty per cent of the income exempted under sub-section (1) is invested in the said undertaking or in any new industrial undertakings during the period of exemption or within one year from the end of the period to which the exemption under that sub-section relates and in addition to that another ten per cent of the income exempted under sub-section (1) is invested in each year before the expiry of three months from the end of the income year in the purchase of shares of a company listed with any stock exchange, failing which the income so exempted shall, notwithstanding the provisions of this Ordinance, be subject to tax in the assessment year for which the exemption was allowed:Provided that the quantum of investment referred to in this clause shall be reduced by the amount of dividend, if any, declared by the company enjoying tax exemption under this section.”;(ঘ) sub-section (7) এর-(অ) clause (c) এর প্রান্তস্থিত সেমিকোলনের পরিবর্তে ফুলস্টপ প্রতিস্থাপিত হইবে; এবং(আ) clause (d) বিলুপ্ত হইবে৷