তৃতীয় অধ্যায়
Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর সংশোধন
২১৷ Ordinance No. XXXVI of 1984 এ নূতন section 53DD এর সন্নিবেশ
২১৷ Income-tax Ordinance এর section 53D এর পর নিম্নরূপ নূতন section 53DD সন্নিবেশিত হইবে, যথাঃ-
"53DD. Deduction of tax at source from export cash subsidy.- Any person responsible for paying any amount on account of export cash subsidy to an exporter for promotion of export shall deduct or collect tax in advance at the rate of five per cent on the amount so payable."৷
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