অর্থ আইন, ১৯৮৯ 8や> (4) Where the Deputy Commissioner of Taxes is satisfied that it is not possible for the master of the ship or the principal to furnish the return required under sub-section (2) before the departure of the ship from the port and the principal has made satisfactory arrangements for the filing of the return and payment NQof the tax by any other person on his behalf, the ് Deputy Commissioner of Taxes may, if the return is o filed within thirty days of the departure of the ship, deem the filing of the return by the person so authorised by the principal as sufficient compliance with sub-section (2). .ും് (5) No port clearance shall be granted to the ship until the Collector of Customs, or any other officer duly authorised to grant the same, is satisfied that the tax payable under sub-section (3) has been duly paid or that satisfactory arrangements have been made for the payment thereof. S N. (6) Nothing contained in this Ordinance shall be so construed as to allow any expense against the aggregate amount of receipts as determined under sub-section (3). -2) (7) The tax paid under this section shall be deemed to be the final discharge of the tax liability of the assessee under this Ordinance, and the assessee shall not be •o required to file the return of total income under ു് section 75 nor shall he be entitled to claim any refund & or adjustment on the basis of such return.”; ള് (৮) section 103 বিলুপ্ত হইবে; o No N (৯) বিলুপ্ত section 103 এর পর নিম্নরূপ নূতন section 103A সন্নিবেশিত ് হইবে, যথা :§ ael.03A. Liability to tax in case of air transport S business of non-residents:- (1) Notwithstanding \ anything contained in this Ordinance, where a non resident person carries on the business of operation of aircraft, as the owner or charterer thereof (hereinafter in this section referred to as the principal), and any aircraft owned or chartered by him calls on any airport in Bangladesh, the aggregate of the receipts arising from the carriage of
