পাতা:বাংলাদেশ কোড ভলিউম ২৯.djvu/১৮৩

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ost অর্থ আইন, ১৯৯২ 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 purchase; (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, Σb (ζ - - notwithstanding the provisions of this Ordinance, Y be subject to tax in the assessment year for which the exemption was allowed;”; o ○r ィ (*) sub-section (2C) EI æsix months” *Festis of HỌố æthree months" *FYEfFi SfSTjf>fVE SCSI; ...)> N (3) sub-section (7) ® °i* fí?i * sub-section (8) সংযোজিত হইবে, যথা:- (N ae(8) Notwithstanding anything contained in this section, the Board may, in the public interest, cancel or suspend fully or partially the exemption allowed under issection"; (a) section 53 to sub-section (1) “is isoff fool sub Q N § section ( I) প্রতিস্থাপিত হইবে, যথা: ae(1) The Collector of Customs shall make collection of -- tax payable by the importers on account of import o S of goods and the bank through which the exporters receive payment shall make collection of tax payable by the exporters on account of export of goods.”; o o (b) section 53A ® sub-section (1) ® °f>($ f>i sub section (1) প্রতিস্থাপিত হইবে, যথা: ae(1) Where the Government or any authority, corporation or body, including its units, the activities or the principal activities of which are authorised by any Act, Ordinance, Order or instrument having the force of law in Bangladesh