১০৷ Income-tax Ordinance এর section 19 এর sub-section (23) এর পর নিম্নরূপ নূতন sub-sections (24) এবং (25) সংযোজিত হইবে, যথাঃ-“(24) Where an assessee, being a private limited company or a public limited company not listed with a stock exchange, discloses investments in it's equity received from any shareholder or director during any income year, the amount so received as equity not being received by crossed cheque or bank transfer, shall be deemed to be the income of such assessee for that income year classifiable under the head "Income from other sources".(25) Where an assessee, being a director of any company, makes any business tour abroad more than twice in any income year and the expenses of which are claimed by the company as an expenditure in its accounts, fifty per cent of such expenses excluding the expenses for the first two tours shall be deemed to be the income of the assessee for the income year in which the tours were made and such income shall be classifiable under the head "Income from other sources"."