২৭৷ Income-tax Ordinance এর section 54 এর- (ক) sub-section (2) এর পরিবর্তে নিম্নরূপ sub-section (2) প্রতিস্থাপিত হইবে, যথা:- "(2) Where, the Deputy Commissioner of Taxes, "(2) Where, the Deputy Commissioner of Taxes, on an application made in this behalf, issues a certificate to a non-resident share holder, not being a company, is liable to tax at the rate less than the maximum rate, the payment of the dividend to the non resident share holder shall be made without any deduction of tax or at a rate less than the maximum rate specified in sub-section (1), as the case may be.”; (খ) proviso টি বিলুপ্ত হইবে৷