৪৪। উক্ত Ordinance এ section 68 এর পর নিম্নরূপ নূতন sections 68A এবং 68B সন্নিবেশিত হইবে, যথা:-“68A. Advance tax on certain income.-(1) A manufacturer of cigarette shall pay advance tax at the rate of three percent (3%) on net sale price in every month.(2) The advance tax paid under sub-section (1) shall be adjustable against the quarterly installments of advance tax payable under section 66.Explanation.-In this section, “net sale” shall be A- B, where, A is the gross sale and B is the value added tax and the supplementary duty, if any, on such gross sale.68B. Advance tax for the owners of private motor car.- (1) Every person owning a private motor car shall be deemed to have an income by which the motor car is maintained and shall pay advance income tax to be collected at the rate and in the manner as mentioned in sub-section (2).(2) Subject to the provision of sub-section (3), the authority responsible for the registration and fitness renewal of motor car shall collect, on or before the date of registration or fitness renewal of the motor car, advance tax at the following rate-

Serial No	Type and engine capacity of motor car	Amount of tax (in taka)
1	A car or a Jeep, not exceeding   1500cc	15,000/-
2	A car or a Jeep, exceeding 1500cc but not exceeding 2000cc	30,000/-
3	A car or a Jeep, exceeding 2000cc but not exceeding 2500cc	50,000/-
4	A car or a Jeep, exceeding 2500cc but not exceeding 3000cc	75,000/-
5	A car or a Jeep, exceeding 3000cc but not exceeding 3500cc	1,00,000/-
6	A car or a Jeep, exceeding 3500cc	1,25,000/-
7	A microbus	20,000/-:

Provided that the rate of tax shall be fifty percent (50%) higher for each additional motor car if the owner has two or more motor cars in his name or in joint names with other person or persons.(3) Advance tax under sub-section (2) shall not be collected if the motor car is owned by-(i) the government and the local government;(ii) a project, programme or activity under the government and the local government;(iii) a foreign diplomat, a diplomatic mission in Bangladesh, United Nations and its offices;(iv) a development partner of Bangladesh and its affiliated office or offices;(v) an educational institution under the Monthly Payment Order of the Government;(vi) a public university;(vii) any entity that is not a person as defined under clause (46) of section (2) of this Ordinance;(viii) a gazetted war-wounded freedom fighter; or(ix) an institution that has obtained a certificate from the Board that advance tax shall not be collected from it. (4) Where a person pays advance tax under sub-section (2), and the income from regular sources of the person results in a tax liability less than the said advance tax, the income of such person shall be deemed to be the amount that results a tax liability equal to the said advance tax. (5) The advance tax paid under sub-section (2) shall not be refundable. (6) In this section-(a) "motor car" means a motor car as defined in clause (25) of section 2 of the Motor Vehicles Ordinance 1983 (LV of 1983) and includes a jeep and a microbus;(b) income from regular sources means income from any source other than the sources mentioned in sub-section (2) of section 82C.”।