১।(১) এই আইন অর্থ আইন, ২০০৯ নামে অভিহিত হইবে। (2) The Provisional Collection of Taxes Act, 1931 (XVI of 1931) এর অধীন জনস্বার্থে জারীকৃত ঘোষণা সাপেক্ষে, এই আইনের_ (অ) ধারা ২ ব্যতীত অন্যান্য বিধানাবলী ১ জুলাই ২০০৯ তারিখে কার্যকর হইবে; এবং (আ) ধারা ২ এর বিধান ১ সেপ্টেম্বর ২০০৯ তারিখে কার্যকর হইবে।

৩। Customs Act, 1969 (Act IVof 1969), অতঃপর উক্ত Act বলিয়া উল্লিখিত, এর section 3 এর clause (f) এর পরিবর্তে নিম্নরুপ clause (f) প্রতিস্থাপিত হইবে, যথা :"(f) a Director General (Audit, Intelligence and Investigation, Value Added Tax) ; "

৪। ৪। উক্ত অপঃ এর section 98 এর sub-section (2) এর পর নিম্নরূপ নূতন sub-section (2A) সনি্নবেশিত হইবে, যথা :-“(2A) Notwithstanding anything contained in sub-sections (1) and (2), goods imported and warehoused by a hundred percent export oriented ship building industry, may remain in such warehouse for a period not exceeding forty eight months from the date of warehousing.”

৫। উক্ত অপঃ এর section 179 এর sub-section (1) এর TABLE এর ক্রমিক নং column (1) এর column (2) এর বিপরীতে column (2) এর ক্রমিক নং (১) এর পরিবর্তে নিম্নরূপ ক্রমিক নং (১) প্রতিস্থাপিত হইবে, যথা :-“(1) Commissioner of Customs or Commissioner of Customs (Bond) or Director General (Duty Exemption and Drawback).”

৬। উক্ত অপঃ এর FIRST SCHEDULE এর পরিবর্তে এই আইনের তফসিল-১ এ উল্লিখিত FIRST SCHEDULE প্রতিস্থাপিত হইবে (আলাদাভাবে মুদ্রিত)।

৭। উক্ত Ordinance এর section 2 এর clause '৩ এর sub-clause (a) এর প্রান্তস্থিত সেমিকোলন এবং item (i) শব্দটি বিলুপ্ত হইবে এবং তদস্থলে নিম্নরূপ শব্দসমূহ এবং সেমিকোলন" প্রতিস্থাপিত হইবে, যথা :-“and any amount received by letting out furniture, fixture, fittings etc; or”

৮। উক্ত Ordinance এর section 11 এর sub-section (3) এর clause (i) এর পরিবর্তে নিম্নরূপ clause (i) প্রতিস্থাপিত হইবে, যথা :-“(i) he was or is a member of the Board or holds the current charge of a member of the Board ; or”

৯। উক্ত Ordinance এর section 19 এর sub-section (21) এ “fifty thousand” শব্দগুলির পরিবর্তে “one lakh” শব্দগুলি প্রতিস্থাপিত হইবে।

১০। উক্ত Ordinance এর section 19A পরিবর্তে নিম্নরূপ section 19A প্রতিস্তাপিত হইবে, যথা :- “19A. Special tax treatment in respect of investment in new industry.-Notwithstanding anything contained in section 19 or in any other provision of this Ordinance no question as to the source of any sum invested by any person in a company for setting up of new industry or physical infrastructure facility during the period between the first day of July 2009 and the thirtieth day of June 2010 (both days inclusive) shall be raised if the assessee pays, before the filing of return of income tax at the rate of ten percent on such sum “invested over a declared period of time and such other information as prescribed :Provided that the provisions of this section shall not apply in case where a concealment of income has been detected and proceedings under section 93 have been initiated prior to payment of tax under this section :Provided further that the provisions of this section shall not apply if the person fails to fulfil the conditions as declared by him.”Explanation.-For the purpose of this section,-(a) “new industry” means agro processing industry (fruits processing, baby corn packeting, fruit juice producing and rubber industry), textiles, spinning, textile machinery, garments, leather goods, toys, furniture, information technology enabled services (ITES), drugs and pharmaceuticals, light engineering, melamine, plastic products, ceramics, sanitary ware, steel from iron ore, MS rod, CI sheet, fertilizer, insecticide, pesticide, computer hardware, petro chemicals, agricultural machinery, boilers, basic raw materials of drugs, chemicals and pharmaceuticals, compressors, ship building, diamond cutting industry, shrimp processing industry, mild processing industry, accumulator and battery industry, tour operators, energy saving bulb producing industry, industry producing jute goods, recycling industry, herbal medicine, basic chemicals and dyes, cosmetics and toiletries, tourism industry, foot wear, MS billet and any other category of industry as the government may by notification in the official gazette specify. (b) “Physical Infrastructure facility” means river or sea-port, container terminal, internal container depot, container freight station, Liquefied natural Gas (LNG) terminal and transmission line, gas pipe line, flyover, elevated road, monorail, underground rail, telecommunication other than mobile phone, large water treatment plant and supply through pipe line, waste treatment plant, solar energy plant and any other category of physical infrastructure facility as the government may by notification in the official gazette specify.”

১১। উক্ত Ordinance এর section 19AA এর পরিবর্তে নিম্নরূপ section 19AA প্রতিস্থাপিত হইবে, যথাঃ“19AA. Special tax treatment in certain cases of investment.- Notwithstanding anything contained in this Ordinance, no question as to the source of any sum invested by any person in the expansion or balancing, modernization, renovation and extension of an existing industry during the period between the first day of July 2009 and the thirtieth day of June, 2010 (both days inclusive), shall be raised if the assessee pays, before the filing of return of income tax at the fate of ten percent on such sum invested.”

১২। উক্ত () এর () এর পরিবর্তে নিম্নরূপ () প্রতিস্থাপিত হইবে, যথা : “19AAA. Special tax treatment in respect of investment in the purchase of stocks and shares.-Notwithstanding anything contained in this Ordinance, no question shall be raised as to the source of any sum invested by an assessee, being an individual, firm, association of persons or a private limited company between the first day of July 2009 and the thirtieth day of June, 2010 (both days inclusive) in the purchase of stocks and shares of a company listed with any stack exchange in Bangladesh if the assessee pays, before the filing of return of income tax at the rate of ten percent on such sum invested :Provided that the provisions of this section shall not apply if money so invested is withdrawn or transferred for any other purpose within two years from the date of purchase :Provided further that the provisions of this section shall not apply in case where a concealment of income has been detected and proceedings under section 93 have been initiated prior to payment of tax under this section.”

১৩। উক্ত Ordinance এর বিলুপ্ত section 19BBB এর পর নিম্নরূপ নূতন 19BBBB সংযোজিত হইবে, যথা :- “19BBBB. Special tax treatment in respect of investment in house property.- Notwithstanding anything contained in this Ordinance, no question shall be raised as to the source of any sum invested by any person during the period between the first day of July 2009 and the thirtieth day of June, 2010 (both days inclusive) in the construction or purchase of any building or apartment if the assessee pays, before the assessment is completed for the relevant assessment year, tax at the rate of-(a) taka eight hundred per square metre in the case of a building or apartment the plinth area of which does not exceed one hundred square metre for areas of Gulshan Model Town, Banani, Baridhara, Defence Officers Housing Society (DOHS), Dhanmondi Residential Area, Lalmatia Housing Society, Uttare Model Town. Bashundhara Residential Area, Motijheel Commercial Area, Dilkhusha Commercial Area, Kawran Bazar Commercial Area of Dhaka and Khulshi Residential Area, Dhaka Cantonment Area, Panchlaish Residential Area of Chittagong ;(b) taka one thousand per square metre in the case of a building or apartment the plinth area of which exceeds one hundred square metre but does not exceed two hundred square meter for areas mentioned in clause (a) ;(c) taka one thousand five hundred per square metre in the case of a building or apartmet the plinth area of which exceeds two hundred square metre for areas mentioned in clause (a) ;(d) taka four hundred per square metre in the case of a building or apartment the plinth area of which does not exceeds one hundred square metre for areas other than the areas mentioned in clause (a) ;(e) taka six hundred per square metre in the case of a building or apartment the plinth area of which exceeds one hundred square metre but does not exceed two hundred square metre for areas other than the areas mentioned in clause (a) ;(f) taka kone thousand per square metre in the case of a building or apartment the plinth area of which exceeds two hundred square metre for areas other than the areas mentioned in clause (a) ;Provided that the provision of this section will apply to a single flat or apartment or any one floor of a building.”

১৪। উক্ত Ordinance এর section 24 এর sub-section (1) এ “building” শব্দটির শেষে কমা সংযোজিত হইবে এবং অতঃপর “furniture, fixture, fittings etc” , শব্দগুলি সংযোজিত হইবে।

১৫। উক্ত () এর () এর () এ উল্লিখিত () শব্দগুলির পরিবর্তে () শব্দগুলি প্রতিস্থাপিত হইবে।

১৬। উক্ত Ordinance এর section 44 এর sub-section (3) এর clause (a) এ “Five Lakh taka” শব্দগুলির পরিবর্তে “Ten Lakh taka” শব্দগুলি প্রতিস্থাপিত হইবে।

১৭। উক্ত Ordinance এর section 46A এর sub-section (2) এর clause (c) এর প্রান্তস্থিত ফুলস্টপ এর পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথা :- “Provided further that, the provision for purchase of shares of a company listed with any stock exchange referred to in this clause shall not be applicable to ready made garments industry, if it re-invested forty percent of the income exempted under sub-section (1) in the said undertaking or in any new industrial undertaking during the period of exemption or within one year from the end of the period to which the exemption under that sub-section relates.”

১৮। উক্ত Ordinance এর section 46B এর sub-section (4) এর clause (b) এর proviso এর প্রাস্তিস্থিত ফুলস্টপ এর পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথা :-“Provided further that, the provision for purchase of shares of a company listed with any stock exchange referred to in this clause shall not be applicable to ready made garments industry, if it re-invested forty percent of the income exempted under sub-section (1) in the said undertaking or in any new industrial undertaking during the period of exemption or within one year from the end of the period to which the exemption under that sub-section relates.”

১৯। উক্ত Ordinance এর section 49 এর sub-section (1) এর- (ক) (K) clause (zf) এর পরিবর্তে নিম্নরূপ clause (zf) প্রতিস্থাপিত হইবে, যথা :-“(zf) income derived on account of shipping business carried on both inside and outside Bangladesh by a resident assessee.”;(L) Clause(zk) বিলুপ্ত হইবে; এবং (গ) Clause(zs) এর প্রান্তস্থিত ফুলস্টপ এর পরিবর্তে সেমিকোলন প্রতিস্থাপিত হইবে, এবং অতঃপর নিম্নরূপ নূতন clause (zt) সংযোজিত হইবে, যথা :-“(zt) income derived by foreign technician serving in a diamond cutting industry.”

২০। উক্ত Ordinance এর section 52C এ উল্লিখিত “six percent” শব্দগুলির পরিবর্তে “two percent” শব্দগুলি প্রতিস্থাপিত হইবে।

২১। উক্ত Ordinance এর section 52N এর পর নিম্নরূপ নূতন section 52O সংযোজিত হইবে, যথা :-“52O.Collection of tax from a foreign technician serving in a diamond cutting industry._The person responsible for making any payment which constitutes income chargeable under the head “Salaries” received by or due to any person who is neither a citizen of Bangladesh nor was resident in Bangladesh in any of the four years immediately preceding the year in which he arrived in Babgladesh, as remuneration for services rendered by him for a period not exceedintg three years from the date of his arrival in Bangladesh, during such period, as a technician employed in diamond cutting industries under a contract of service, shall deduct tax at the rate of five percent of such salaries at the time of making payment or giving credit which ever is earlier:Provided that the provisions of this clausr shall not be applicable to foreign technicians appointed after June 30 2010.”

২২। উক্ত Ordinance এর section 53AA এর প্রস্তিস্থিত ফুলস্টপ এর পরিবর্তে কোলন প্রতিস্থাপিত হইবে, এবং অতঃপর নিম্নরূপ proviso সংযোজিত হইবে, যথা :- “Provided that tax shall be collected at the rate of three per cent of total freignt received or receivable from services rendered between two or more foreign counrties.

২৩। উক্ত Ordinance এর section 53BB এর পরিবর্তে নিম্নরূপ section 53BB প্রতিস্থাপিত হইবে, যথা:- “53BB. Collection of tax from export of certain items- The bank through which export proceeds of an exporter kof knit wear and woven garments, terry towel, carton and accessories of garments industry jute goods, frozen food, vegetables, leather goods, packed food is received, shall decuct tax at the rate of zero point two five percent (0.25%) of the total export proceeds at the time of crediting the proceeds to the account of the exporter:Provided that where the Board, on an application made in this behalf, gives a certificate in writng that the income of the exporter is partly or fully exempted from tax under any provision of the Ordinance, credit to the account of assessee shall be made without any decuction of tax or deduction of tax at a rate less than the rate specified in this section for the period mentioned in that certificate.”

২৪। উক্ত Ordinance এর section 53BBB এ উল্লিখিত “zero point zero one five percent (0.015%)" শব্দাবলী, সংখ্যাগুলি ও চিহ্নগুলির পরিবর্তে “Zero point zwro two five percent (0.025%)” শব্দাবলী, সংখ্যাগুলি ও চিহ্নগুলি প্রতিস্থাপিত হইবে।

২৫। উক্ত Ordinance এর section 53BBBB এর পরিবর্তে নিম্নরূপ section 53BBBB প্রতিস্থাপিত হইবে, যথা :- “53BBBB. Collection of tax from export of any goods except certain items.-The bank, through which export proceeds of an exporter of any goods except knit wear, woven garments, terry towel, carton and accessories of Garments industry, jute goods, frozen food, vegetables, leather goods and packed food is received, shall deduct tax at the rate of zero point two five per cent (0.25%) of the total export roceeds at the time of crediting the proceeds to the account of the exporter, which shall be deemed to be an advance payment of tax by the exporter and shall be given credit tor the assessment of his tax :Provided that where the Board, on an application made in this behalf gives a certificate in writng that the income of the exporter is partly or fully exempted from tax under any provision of the Ordinance, credit to the account of the assessee shall be made without any deduction of tax or deduction of tax at a rate less than the rate specified in this section for the period mentioned in that certificate.”

২৬। উক্ত Ordinance এ section 53 DD ; বিলুপ্ত হইবে।

২৭। উক্ত Ordinance এর section 53FF এর clause (b) নিম্নরূপে প্রতিস্থাপিত হইবে, যথা :- (b) (i) in case of land situated in any City Corporation, Paurashava or Cantonment Board to which the document relates and on which stamp duty is chargeable under the Stamp Act, 1899 (Act No. II of 1899) at the rate of five percent upto August 31, 2009 and two percent from September 1, 2009 on the deed value of the property:(ii) in case of non-agricultural land valued at a sum exceeding one lakh taka situated out side the jurisdiction of any City Corporation, Paurashava or Cantonment Board to which the document relates, tax shall be payable at the rate of five percent upto August 31, 2009 and one percent from September 1, 2009 on the deed value of the property.

২৮। উক্ত Ordinance এর section 62 এর পর নিম্নরূপ নূতন section 62A সন্নিবেশিত হইবে, যথা :- “62A. Procedure kof deduction or collection of tax at source.-Tax payable in respect of income under this Ordinance and deductable under Chapter VII shall be paid, deducted or collected at source in the manner and as per specifications laid down in the Eights Schedule of this Ordinance :Provided that in case of discrepancy, if any, provisions of Chapter VII of this Ordinance shall prevail.”

২৯। উক্ত Ordinance এর sub-section (1) এ উল্লিখিত “section 75” শব্দ ও সংখ্যার পরিবর্তে “sections 75, 77,78,89(2), 91(3) or 93(1)” শব্দগুলি, সংখ্যাগলি, কমাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে।

৩০। উক্ত Ordinance এর section 82BB এর sub-section (3) এর পর নিম্নরূপ নূতন sub-sections (4) এবং (5) সংযোজিত হইবে, যথা :-“(4) No question as to the source of investment made by a new assessee deriving income from business or profession shall be raised, if he shows income at least not less than twenty five percent of the capital invested in business or profession and pays tax on such income before filing of income.(5) The initial capital investment or any fraction thereof shall not be transferred in any manner or lent out within five years from the end of the assessment year in respect of which assessee”s return of income has been filed under this section.”

৩১। উক্ত Ordinance এর section 82C এর sub-section (2) এর- (K) clause (lg) বিলূপ্ত হইবে; (L) clause (m) এর পর নিম্নরূপ দুইটি নূতন clause (n) এবং (o) সংযোজিত হইবে, “(n) the amount received on account of export of certain items on which tax is deductible under section 53BB;(o) the amount of salaries of a foreign technician serving in a diamond cutting industry, for which tax is deductible under section 52O.”(M) sub-section (4) এ উল্লিখিত “export cash subsidy under section 53DD” শব্দগুলি ও সংখ্যার পরিবর্তে নিম্নরূপ শব্দগুলি ও সংখ্যাগুলি প্রতিস্থাপিত হইবে, যথা “export of certain items under section 53BB and salaries of a foreign technician serving in a diamond cuttin industry under section 52O.”

৩২। উক্ত Ordinance এর section 93 এর sub-section (3) এর clause (b) এর proviso তে উল্লিখিত “sections 120, 156 or 159” শব্দগুলি, সংখ্যাগুলি ও কমার পরিবর্তে “sections 120, 121A, 156 or 159” শব্দগুলি, সংখ্যাগুলি, অক্ষর এবং কমাগুলি প্রতিস্থাপিত হইবে।

৩৩। উক্ত () এর () এর () এর- (ক) “sections 120, 156, 159,161 or 162” শব্দগুলি, সংখ্যাগুলি ও কমাগুলির পরিবর্তে “sections 120, 121A, 156, 159, 161 or 162” শব্দগুলি, সংক্যাগুলি, অক্ষর এবং কমাগুলি প্রতিস্থাপিত হইবে; (L) Explanation I G “sections 120, 156, 159,161 or 162” শব্দগুলি, সংখ্যাগুলি ও কমাগুলির পরিবর্তে “sections 120, 121A, 156, 159, 161 or 162” শব্দগুলি, সংখ্যাগুলি, অক্ষর এবং কমাগুলি প্রতিস্থাপিত হইবে; এবং Explanation II G “sections 120, 156,159,161 or 162” শব্দগুলি, সংখ্যাগুলি ও কমাগুলির পরিবর্তে “sections 120, 121A, 156, 159, 161 or 162” শব্দগুলি, সংখ্যাগুলি, অক্ষর এবং কমাগুলি প্রতিস্থাপিত হইবে।

৩৪। উক্ত Ordinance এর বিলুপ্ত 121 এর পর নিম্নরূপ নূতন section 121A সংযোজিত হইবে, যথা :-“121A. Revisional power of Commissioner.-(1) The Commissioner may on an application made by the assessee, call for the record of any proceeding under this Ordinance in which an order has been passed by any authority subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Ordinance, may pass such order theron, not being an order prejudicial to the assessee, as he thinks fit.(2) The application for revision of an order under this Ordinance passed by any authority subordinate to the Commissioner shall be made within sixty days of the date on which such order is communicated to the assessee or within such further period as the Commissioner may consider fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within the said sixty days. (3) The Commissioner shall not exercise his power under sub-section (1) in respect of any order-(a) where an appeal against the order lies to the Appellate Joint Commissioner or to the Commissioner (Appeals) or to the Appellate Tribunal and the time within which such appeal may be made has not expired or the assessee has not waived his right of appeal; or (b) where the order is pending on an appeal before the Appellate Joint Commissioner or it has been made the subject of an appeal to the Commissioner (Appeals) or to the Appellate Tribunal.(4) No application under sub-section (1) shall lie unless- (a) it is accompanied by a fees of two hundred taka; and (b) the undisputed portion of the tax has been paid.Explanation.-The “undisputed portion of the tax” means the tax payable under section 74.(5) For the purposes of this section, an order by the Commissioner declining to interfere shall not be construed as an order prejudicial to the assessee.(6) Notwithstanding anything contained jin this Ordinance, an application for revision made under sub-section (1) shall be deemed to have been allowed if the Commissioner fails to make an order thereon within a periof of sixty days from the date of filing the application.Explanation.-For the purposes of this section, the Appellate Joint Commissioner of Taxes shall be deemed to be an authority subordinate to the Commissioner to whom the Deputy Comminnioner of Taxes, whose order was the subject-matter of the appeal order under revision, is subordinate."

৩৫। উক্ত Ordinance এর section 156 এর sub-section (6) এ উলি্লখিত “ninety days from the end of the month” শব্দগুলির পরিবর্তে “one hundred and fifty days from the end of the month” শব্দগুলি প্রতিস্থাপিত হইবে।

৩৬। উক্ত Ordinance এর section 158 এর sub-section (2) এ উলি্লখিত “ten percent” শব্দগুলির পরিবর্তে “five percent” শব্দগুলি প্রতিস্থাপিত হইবে।

৩৭। উক্ত Ordinance এর section 160 এর sub-section (1) এর প্রান্তস্তিত ফুলস্টপ এর পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ নূতন দুইটি proviso সংযোজিত হইবে, যথা:- “Provided that no reference by an assessee shall lie unless he has paid ten percent of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, and the tax as determined on the basis of the order of the Appellate Tribunal:Provided further that the Board may, on an application made in this behalf, modify or waive, in any case, the requirement of such payment.”

৩৮। উক্ত Ordinance এর section 184A এর clause (n) এর পর সেমিকোলন সংযোজিত হইবে এবং অতঃপর নিম্নরূপ নূতন clause সমূহ যথাক্রমে clause (o), (p) এবং (q) সংযোজিত হইবে, যথা :- “(o) submitting a plan for construction of building for the purpose of obtainning approval from Rajdhani Unnayan Kartipakkha (Rajuk), Chittagong Development Authority (CDA), Khulna Development Authority (KDA) and Rajshahi Development Authority (RDA);(p) issuance of drug license.”

৩৯। উক্ত Ordinance এর section 184B এ “will” শব্দটির পর কমা হইবে এবং অতঃপর “on payment of tax,” শব্দগুলি ও কমা সংযোজিত হইবে।

৪০। উক্ত Ordinance এর THE FIRST SCHEDULE এর PART C এর paragraph 2(1) এ উল্লিখিত “three months” শব্দগুলির পরিবর্তে “four months” শব্দগুলি প্রতিস্থাপিত হইবে।

৪১। উক্ত Ordinance এর THE THIRD SCHEDULE এর-(ক) (K) Paragraph 3 এর sub-paragraph (1) এর TABLE এ Serial No. (3) (2) এর clause (b) এর sub-clause (v) এর পর নিম্নরূপ নূতন সংযোজিত হইবে, যথা :-“(vi) Bangladeshi made computer software …… 50” ;(L) Paragraph 11 এর-(A) clause (3) এর sub-clause (g) এর proviso তে “ten lakh taka” শব্দগুলির পরিবর্তে “twenty lakh taka” শব্দগুলি প্রতিস্থাপিত হইবে; এবং(আ) clause (6) এর sub-clause (a) তে “ten lakh taka” শব্দগুলির পরিবর্তে “twentylakh taka”শব্দগুলি প্রতিস্থাপিত হইবে।

৪২। উক্ত Ordinance এর THE SIXTH SCHEDULE এর PART A এর- (K) paragraph 38 এর পরিবর্তে নিম্নরুপ paragraph 38 প্রতিস্থাপিত হইবে, যথা:-“38. Any income derived from any building situated in any area of Bangladesh, not less than five storied having at least ten flats, constructed at any time between the first day of July, 2009 and the thirtieth day of June, 2014 (both days inclusive), for ten years from the date of completion of construction of the building, except the buildings situated in any areas of City Corporation, Cantonment Board, Tongi Upazila, Narayanganj Paurashave, Gazipur Paurashava and any Paurashava under Dhaka district:”; (L) paragraph 40 এর পর নূতন paragraph 41 সংযোজিত হইবে, যথা :-“41. Any income received by an assessee as interest or profit from pensioners” saving certificate.”

৪৩। উক্ত Ordinance এর THE SIXTH SCHEDULE এর PART B এর paragraph 22 পর নিম্নরুপ নূতন paragraph 23 সংযোজিত হইবে, যথা :-

৪৪। উক্ত Ordinance এর THE SEVENTH SCHEDULE পর নিম্নরূপ নূতন SCHEDULE “THE EIGHTH SCHEDULE” সংযোজিত হইবে, যথা :-