Ordinance No. XXXVI of 1984 এর SIXTH SCHEDULE এর সংশোধন
৫৮। উক্ত Ordinance এর SIXTH SCHEDULE এর-
(ক) PART A এর-
(অ) paragraph 1 এর sub-paragraph (2) এর clause (b) এর sub-clause (ii) এর প্রান্ত:স্থিত ফুলষ্টপ (.) এর পরিবর্তে ””, or”” কমা ও শব্দটি প্রতিস্থাপিত হইবে এবং অত:পর নিম্নরূপ একটি নূতন sub-clause (iii) সন্নিবেশিত হইবে, যথা:-
””(iii) deposited in any account with scheduled bank of which fifty one per cent or more shares are held by the government.””;
(আ) paragraph 12, paragraph 13, paragraph 30 ও paragraph 31B বিলুপ্ত হইবে;
(ই) paragraph 33 এর ””2011”” সংখ্যাগুলি এর পরিবর্তে ””2013”” সংখ্যাগুলি প্রতিস্থাপিত হইবে এবং অত:পর ””Explanation”” এর পরিবর্তে নিম্নরূপ ””Explanation”” প্রতিস্থাপিত হইবে, যথা:-
””Explanation.-Information Technology Enabled Services (ITES) means-Digital Content Development and Management, Animation (both 2D and 3D), Geographic Information Services (GIS), IT Support and Software Maintenance Services, Web Site Services, Business Process Outsourcing, Data entry, Data Processing, Call Centre, Graphics Design (digital service), Search Engine Optimization, Web Listing, Ecommerce and Online Shopping, document conversion, imaging and archiving.””;
(ঈ) paragraph 35 এর ””2011”” সংখ্যাগুলি এর পরিবর্তে ””2013”” সংখ্যাগুলি প্রতিস্থাপিত হইবে;
‘‘(উ) বিলুপ্ত paragraph 41 এর নিম্নরূপ paragraph 42 সংযোজিত হইবে, যথাঃ-
42. Any income from poultry farming for the period from the first day of July , 2011 to the thirtieth day of June, 2013 subject to the following conditions :
(a) if such income exceeds taka 1,50,000/- an amount not less than 10% of the said income shall be invested in the purchase of bond or securities issued by the Government within six months from the end of the income year;
(b) the person shall file return of his income in accordance with the provisions of clause (c) of sub-section (2) of section 75 of this Ordinance; and
(c) no such income shall be transferred by way of gift or loan within five years from the end of the income year.”
(২) উপদফা (খ) এর (ই) নিম্নরূপ প্রতিস্থাপিত হউক, যথাঃ
‘‘(ই) paragraph 23 এর পর পাঁচটি নূতন paragraphs যথাক্রমে 24, 25, 26, 27 ও 28 সংযোজিত হইবে, যথাঃ-
””24. Any sum paid by an assessee as donation to a national level institution set up in memory of the liberation war.
25. Any sum paid by an assessee as donation to a national level institution set up in memory of Father of the Nation.
26. Any sum paid by an assessee as donation to Prime Minister”s Higher Education Fund.
27. Any sum invested by an assessee, being an individual, in the acquisition, through Initial Public Offering, of any stocks of shares of a company, mutual fund or debenture listed with any stock exchange.
28. Any sum invested by an assessee, being an individual, in the purchase of Bangladesh Government Treasury Bond.
(খ) PART B এর-
(অ) paragraph 8 ও paragraph 9 বিলুপ্ত হইবে;
(আ) paragraph 11 এর পরিবর্তে নিম্নরূপ paragraph 11 প্রতিস্থাপিত হইবে, যথা:-
””11. An amount not exceeding taka sixty thousand by an individual in any deposit pension scheme sponsored by a scheduled bank.””;