৪৯। উক্ত Ordinance এর section 184A পরিবর্তে নিম্নরূপ section 184A প্রতিস্থাপিত হইবে, যথা:"184A. Requirement of certificate or acknowledgment receipt containing twelve-digit Taxpayer's Identification Number of return of income in certain cases.- (1) Notwithstanding anything contained in this Ordinance, a person shall be required to submit an acknowledgement receipt containing twelve-digit Taxpayer's Identification Number of the return of income filed for the immediate preceding assessment year or a certificate from the concerned Deputy Commissioner of Taxes or a computer generated certificate communicated by a computer system as may be authorised by the Board in this behalf or, in case of an old assessee, a certificate by the Deputy Commissioner of Taxes containing twelve-digit Taxpayer's Identification Number and assessment completion information to the concerned authority, by any person at the time of-(a) opening a letter of credit for the purpose of import;(aa) submitting an application for the purpose of obtaining an import registration certificate;(b) renewal of trade license in the area of a city corporation or of a Paurashava ;(c) submitting tender documents for the purpose of supply of goods, execution of a contract or for rendering services;(d) submitting an application for membership of a club registered under কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন);(e) issuance or renewal of license or enlistment of a surveyor of general insurance;(f) registration for purchase of land, building or an apartment situated within any city corporation or any paurashava of a district headquarter, deed value of which exceeds one lakh taka;(ff) provisions of clause (f) shall not apply in case of registration for purchase of land, building or an apartment situated within any city corporation, by a non resident Bangladeshi;(g) registration , change of ownership or renewal of fitness of a car, jeep or a microbus;(h) sanction of loan exceeding five lakh taka to a person by a commercial bank or a leasing company;(i) issue of credit card;(j) issue of practicing license to a doctor, a chartered accountant, a cost and management accountant, a lawyer or an income tax practitioner;(k) giving ISD connection to any kind of telephone;(l) being director of a company or sponsor shareholder of a company;(m) submission of application for a license as a Nikah Registrar under the Muslim Marriages and Divorces (Registration) Act. 1974 (LII of 1974):Provided that a person who has already obtained the license of a Nikah Registrar shall be required to obtain such certificate within three months from the date of commencement of this provision;(n) applying for or renewal of membership of any trade body;(o) submitting a plan for construction of building for the purpose of obtaining approval from Rajdhani Unnayan Kartipakkha (Rajuk), Chittagong Development Authority (CDA), Khulna Development Authority (KDA) and Rajshahi Development Authority (RDA);(p) issuance of drug license ;(q) applying for connection of gas for commercial purpose in a city corporation, paurashava or cantonment board;(r) applying for connection of electricity for commercial purpose in a city corporation, paurashava or cantonment board;(s) registration, change of ownership or renewal of fitness of a bus, truck, prime mover, lorry etc., plying for hire ;(t) issuance or renewal of survey certificate of a water vessel including launch, steamer, fishing trawler, cargo, coaster and dump-burge etc., plying for hire;(u) registration or renewal of certificate as agent of an insurance company;(v) permission or renewal of permission for the manufacture of bricks by Deputy Commissioner's office in a district or Directorate of Environment, as the case may be;(w) submitting nomination form for any election in upazilla, paurasabha, city corporation or Jatiya Sangsad.(2) Having received the certificate or acknowledgement receipt of return of income as mentioned in sub-section (1), the concerned authority shall verify the authenticity of the twelve-digit Taxpayer's Identification Number (TIN) as may be prescribed by the Board.।"