২১৷ Income-tax Ordinance এর section 52F এর পরিবর্তে নিম্নরূপ নূতন section 52F প্রতিস্থাপিত হইবে, যথা:- "52F. Collection of tax from brick manufacturers.- Any person responsible for issuing any permission or renewal of permission for the manufacture of bricks shall, at the time of issuing such permission or renewal of permission, collect tax from such manufacturer at the time of issuance of such permission or renewal at the following rates: (a) taka seven thousand and five hundred for one section brick field; (b) taka ten thousand for one and half section brick field; (c) taka fifteen thousand for two section brick field. Explanation:- For the purpose of this section, the word "section” shall have the same meaning as defined in "মৌসুমী ইটভাটা মূল্য সংযোজন কর বিধিমালা, ২০০৪”৷