১৬৷ Income-tax Ordinance এর section 32 এর sub-section (11) এর পর নিম্নরূপ নূতন sub-section (11A) সন্নিবেশিত হইবে, যথাঃ-"(11A) Notwithstanding anything contained in this section or section 31, where a capital gain arises from the transfer of capital asset of an assessee to a new company registered under কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮নং আইন), and if the whole amount of the capital gain is invested in the equity of the said company, then the capital gain shall not be charged to tax as income of the year in which the transfer took place: Provided that for determining the capital gains arising from the transfer of stocks or shares of the said company, actual cost of acquisition of membership of a Stock Exchange in proportion to the stocks or shares shall be deducted from the full value of the consideration received or accruing from the transfer of stocks or shares or the fair market value thereof, whichever is higher."৷