৯৷ The Finance Act, 1980 (XXIII of 1980) এর section 12 এর-(১) sub-section (1) এর পরিবর্তে নিম্নরূপsub-section (1) প্রতিস্থাপিত হইবে, যথা :-“(1) There shall be levied and collected a tax to be called Foreign Travel Tax on all foreign air travels by all Bangladeshi nationals and Bangladeshis having permanent residence or owning properties or business in Bangladesh or enjoying other facilities not available to foreign nationals at the rate of 12 ½ % of the fares, in any case being not less than two hundred and fifty Taka and not more than two thousand Taka per ticket:Provided that for foreign air travels to any country which is a member of the South Asian Association for Regional Cooperation Foreign Travel Tax shall be levied and collected at the rate of five hundred Taka per ticket.”; এবং(2) sub-section (1A)তে “One hundred Taka per traveller by land and four hundred Taka” শব্দগুলির পরিবর্তে “two hundred and fifty Taka per traveller by land and eight hundred Taka” শব্দগুলি প্রতিস্থাপিত হইবে।