পাতা:বাংলাদেশ কোড ভলিউম ২৯.djvu/১৮২

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Σb-8 অর্থ আইন, ১৯৯২ (G) section 45 SEI. (<) sub-section (2B) ® clause (c) ® •fFŒ$ f>i clauses (c) এবং (cc) প্রতিস্থাপিত হইবে, যথা: ae(c) that a part of the income exempted under sub- NONsection (2A), representing not less than fifteen Q per cent. of such income, is invested, within nine * months from the end of the income year, in the - purchase of bonds or securities issued by the Government and such bonds or securities are retained for at least three years from the date of - o o, purchase; So (cc) that a part of the income exempted under subsection (2A) is invested, within two years from the end of the period to which the exemption under that sub-section relates, in the said undertaking or in any new industrial undertaking or in any productive assets being stocks and shares of a public company or bonds or securities issued by the Government and such investment is not less than twenty per cent. of such income, failing which the income so exempted shall, notwithstanding the provisions of this Ordinance, be subject to tax in the assessment year for which othe exemption was allowed;”; (૨) sub-section (2C) HI æsix months“ *Feff: *ÍFLÍ > æthree months” *E7&fì & fù'gf%i\E èÇ; - o (*) sub-section (7) és or fi:Hoi RSF sub-section (8) O - সংযোজিত হইবে, যথা: o ae(8) Notwithstanding anything contained in this SON section, the Board may, in the public interest,

  • N cancel or suspend fully or partially any Q - exemption allowed under this section.”;

- § (b) section 46 “s, -so (<) sub-section (2B) ® clause (c) ® °f>($ ffftoi cSR clauses (c) এবং (cc) প্রতিস্থাপিত হইবে, যথা: ae(c) that a part of the income exempted under subsection (2A), representing not less than fifteen per cent. of such income, is invested, within nine months from the end of the income year, in