২৯৷ Income-tax Ordinance এর THE THIRD SCHEDULE এর paragraph 7 এর sub-paragraph (1) এর পরিবর্তে নিম্নরূপ sub-paragraph (1) প্রতিস্থাপিত হইবে যথাঃ- "(1) In the case of any machinery or plant (other than office appliances and road transport vehicles) which, not having been previously used in Bangladesh, has been or is used in an industrial undertaking set up in Bangladesh between the first day of July, 1977 and the thirtieth day of June, 2008 (both days inclusive), an amount by way of accelerated depreciation allowance shall, subject to the conditions set out in sub-paragraph (2), be allowed and computed as follows, namely:-

(a)          for the first year in which the undertaken starts commercial production	--	fifty per cent of the actual cost of plant and machinery to the assessee
(b)          for the next following second year	--	thirty per cent of the actual cost of plant and machinery to the assessee
(c) for the next following third year	--	twenty per cent of the actual cost of plant and machinery to the assessee."|