১৩৷ Income-tax Ordinance এর section 30 এর clause (e) এর পরিবর্তে নিম্নরূপ clause (e) প্রতিস্থাপিত হইবে, যথা:-"(e) so much of the expenditure by an assessee on the provision of perquisites, as defined in clause (45) of section 2, to any employee as exceeds taka one lakh and ninety two thousand:Provided that the provision of this clause shall not be applicable to an employer where perquisites were paid to an employee in pursuance of any Government decision published in the official Gazette to implement the recommendation of a Wage Board constituted by the Government;”৷