২৫। উক্ত Ordinance এর section 82C এর sub-section (8) এর পর নিম্নরূপ নূতন sub-section (8A) সন্নিবেশিত হইবে, যথা:-“(8A) Where tax has been mistakenly deducted and collected in excess or deficit of the due amount (i.e. the amount to be deducted or collected in accordance with the provision of Chapter VII), minimum tax under this section shall be computed based on the due amount of deduction or collection, and provisions of this section shall apply accordingly.”।