৫১। উক্ত Ordinance এর section 184B এর-(ক) sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) প্রতিস্থাপিত হইবে, যথা:-"(1) Every assessee or any person who applies manually or electronically for a Taxpayer's Identification Number will be issued a certificate containing twelve-digit Taxpayer's Identification Number and such other particulars in such manner as may be prescribed:Provided that twelve-digit Tax-payer's Identification Number may be issued without any application where any income tax authority has found a person having taxable income during the year and possesses such necessary information of that person for issuance of twelve-digit Tax-payer's Identification Number. ";(খ) sub-section (2) এর উল্লিখিত "thereafter issue a new" শব্দগুলির পর "twelve-digit" শব্দগুলি সন্নিবেশিত হইবে;(গ) sub-section (2) এর পর নিম্নরূপ নূতন sub-section (3) সংযোজিত হইবে, যথা:-"(3) Every existing assessee having ten-digit Tax-payer's Identification Number or a Temporary Registration Number (TRN) shall have to obtain twelve-digit Tax-payer's Identification Number (TIN) before the last date of submission of return of income as required under section 75."।