৮৷ Income-tax Ordinance, 1984 (XXXVI of 1984), অতঃপর Income-tax Ordinance বলিয়া উল্লিখিত, এর section 2 এর clause (45) এর পরিবর্তে নিম্নরূপ clause (45) প্রতিস্থাপিত হইবে, যথাঃ-“(45) "perquisite" means-(i) any payment made to an employee by an employer in the form of cash or in any other form excluding basic salary, festival bonus, incentive bonus not exceeding ten per cent of disclosed profit of relevant income year, arrear salary, advance salary, leave encashment or leave fare assistance and overtime, and(ii) any benefit, whether convertible into money or not, provided to an employee by an employer, called by whatever name, other than contribution to a recognised provided fund, approved pension fund, approved gratuity fund and approved superannuation fund;"|