৯৷ Income-tax Ordinance, 1984 (XXXVI of 1984), অতঃপর Income-tax Ordinance বলিয়া উল্লিখিত, এর section 2 এর- (ক) clause (45) এর পরিবর্তে clause (45) প্রতিস্থাপিত হইবে;"(45) "perquisite” means-(i) any payment made to an employee by an employer in the form of cash or in any other form excluding basic salary, festival bonus, arrear salary, advance salary, leave encashment or leave fare assistance and over time, and(ii) any benefit, called by whatever name, provided to an employee by an employer, whether convertible into money or not;”;(খ) clause (62) এর পরিবর্তে clause (62) প্রতিস্থাপিত হইবে, যথা:-"(62) "tax” means the income tax payable under this Ordinance and includes any additional tax, excess profit tax, penalty, interest, fee or other charges leviable or payable under this Ordinance;”৷