৩৮। (ক) sub-section (1) এর clause (b) এর পর নিম্নরূপ নূতন clause (c) সন্নিবেশিত হইবে, যথা:— "(c) ten per cent (10%) where the person receiving such interest or share of profit is a public university, or an educational institution whose teachers are enlisted for Monthly Pay Order (MPO), following the curriculum approved by the Government and whose governing body is also formed as per Government rules or regulations, or any professional institute established under any law and run by professional body of Chartered Accountants, Cost and Management Accountants or Chartered Secretaries.";(খ) sub-section (2) এর clause (b) এর “in this behalf” শব্দগুলির পরিবর্তে “that income of such payee or class of payee is otherwise exempted from tax” শব্দগুলি প্রতিস্থাপিত হইবে।