পাতা:বাংলাদেশ কোড ভলিউম ২৯.djvu/৪৪০

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অর্থ আইন, ১৯৯৩ 8\రిఫి ae(5A) aeapproved gratuity fund” means a gratuity fund which has been and continues to be approved by the Board in accordance with the provisions of part C of the First Schedule;”; (গ) clause (25) এর পরিবর্তে নিম্নরূপ clause (25) প্রতিস্থাপিত হইবে, যথা: ae(25) asl)irector-General of Inspection” means a person appointed to be a Director-General of Inspection (Taxes) under section 3, and except for the purpose of section 117, includes a person appointed for the purpose of this ordinance to be an Additional Director-General - of Inspection (Taxes) a Deputy Director General of Inspection (Taxes), or an Assistant Director-General of Inspection (Taxes);.”: o (২) section 3 এর clause (2) এর পরিবর্তে নিম্নরূপ Clause (2) প্রতিস্থাপিত হইবে, যথা:- &o (2) Directors-General of Inspection (Taxes); - one (o) section 4 45 sub-section (2) G BEREG æDirectors of Inspection” “Rosso offo adirectors-General of Inspection” “Roofs প্রতিস্থাপিত হইবে: go (8) section 5 to sub-section (1) to visio foot sub section (1) প্রতিস্থপিত হইবে যথা:– a(1) The Senior Commissioner, Directors-General of Inspection, Commissioners (Appeals) and Commissioners shall be subordinate to the Board”; (6) section 6. ARĪ sub-section (1) (El clause (aa) CE æDirector of Inspection" *f*&£ *ifTC5 æDirectorsSGeneral of Inspection” “Fossi &isofoo #3; ©) section 19 «El sub-section (20) “H PH fiHo FTF subS- sections (21), (22) এবং (23) সংযোজিত হইবে,যথা: S ae(21) Where any sum, or aggregate of sums exceeding taka SN fifty thousand is claimed or shown to have been & received as loan by an assessee during any income CŞ year from any person, not being a banking company or a financial institution, otherwise than by a crossed cheque drawn on a bank, and has not been paid back paid in full within two years from the end --