৩৩। উক্ত Ordinance এর section 53M এর পর নিম্নরূপ নূতন sections 53N ও 53O সন্নিবেশিত হইবে; যথা:-"53N. Collection of tax from transfer of share of shareholder of Stock Exchanges.-(1) The Principal Officer of a stock exchange shall deduct tax at the rate of fifteen per cent on any profits and gains arising from the transfer of share of a shareholder of stock exchange established under ‘‘এক্সচেঞ্জেস ডিমিউচ্যুয়ালাইজেশন আইন, ২০১৩, (২০১৩ সনের ১৫ নং আইন)’’ [Exchanges Demutualisation Act, 2013 (Act No. 15 of 2013)] at the time of transfer or declaration of transfer or according consent to transfer of such share, whichever is earlier. (2) For the purpose of the computation of profits and gains of share under sub-section (1), the cost of acquisition of such share shall be the cost of acquisition incurred before ‘‘এক্সচেঞ্জেস ডিমিউচ্যুয়ালাইজেশন আইন, ২০১৩, (২০১৩ সনের ১৫ নং আইন)’’ [Exchanges Demutualisation Act, 2013 (Act No. 15 of 2013)] came into force.53O. Deduction of tax from gains of securities traded in the Stock Exchanges.-(1) The Principal Officer of a company holding Trading Right Entitlement Certificate (TREC) under ‘‘এক্সচেঞ্জেস ডিমিউচ্যুয়ালাইজেশন আইন, ২০১৩, (২০১৩ সনের ১৫ নং আইন)’’ of any stock exchange dealing in shares or securities listed with such stock exchange or a bank or merchant bank or financial institution maintaining account of any investor of shares or securities shall deduct tax at the rate of ten percent of the realised gains derived by any compay, as defined in clause (20) of section 2 of this Ordinance, or firm before closing of a financial year. (2) For the purpose of calculation of the realised gain of a share or security under sub-section (1), proportionate average cost of such share or security including all commissions, fees or interest of any loan or advance paid or charged in relation to the transfer of share or security shall be deducted from the sale value of such shares or securities."।