২৬৷ Income-tax Ordinance এর section 53F এর পর নিম্নরূপ নতুন section 53FF সন্নিবেশিত হইবে, যথা:- "53FF. Collection of tax from persons engaged in real estate or land development business.- Any person responsible for registering any document for transfer of any land or building or apartment, under the provision of Registration Act 1908 (XVI of 1908), shall not register the document unless tax is paid at the following rate by the transferrer who is engaged in real estate or land development business,- (a) in case of building or apartment at the rate of taka one hundred and seventy five per square metre; (b) in case of land at the rate of two and half per cent of the deed value.”৷