৩৩৷ Income-tax Ordiance এর THE FOURTH SCHEDULE এর paragraph 6 এর sub-paragraph (1) এর পরিবর্তে নিম্নরূপ নূতন sub-paragraph (1) প্রতিস্থাপিত হইবে, যথা:- "(1) The profits and gains of any business of insurance other than life insurance shall be taken to be the balance oprofits disclosed by the annual accounts, which are required to be prepared complying the provisions of the Insurance Act, 1938 (IV of 1938), after adjusting such balance so as to exclude from it any expenditure, other than expenditure which may under the provisions of section 29 of the Income tax Ordinance, 1984 be allowed for, in computing the profits and gains of a business. Profits and losses on the realisation of investments, and depreciation and appreciation of the value of investments shall be dealt with as provided in paragraph 4 for the business of life insurance.”৷