১৭। উক্ত Ordinance এর section52Q এর বিদ্যমান Proviso এর পরিবর্তে নিম্নরূপ দুইটি Proviso প্রতিস্থাপিত হইবে, যথা:-

“Provided that the rate of deduction under this section shall be 7.5% (seven point five percent) where the remittance has been received as consideration for contracts on manufacturing, process or conversion, civil work, construction, engineering or works of similar nature:

Provided further that no deduction under this section shall be made against the remittance from abroad which is-

(i) the proceeds of sales of software or services of a resident if the income from such sales or services is exempted from tax under paragraph 33 of Part A of the Sixth Schedule, or

(ii) excluded from total income by paragraph 48 of Part A of the Sixth Schedule.”।