অর্থ আইন, ১৯৯৩ 88X (ক) clause (xiv) এর পর নিম্নরূপ proviso সংযোজিত হইবে, যথা:– aeprovided that no deduction on account of bonus, other than festival bonus, to its employees shall be allowed to a banking company under this clauses if such banking company is allowed deduction from its income under clause (xviiiaa).”; (*) clause (xviiiaa) co (অ) দ্বিতীয় proviso টির পরিবর্তে নিম্নরূপ proviso প্রতিস্থাপিত হইবে, যথা: allowed only in respect of the assessment years 1990-91, 1991-92, 1992-93, 1993-94, 1994–95 and 1995–96.”; No (আ) তৃতীয় proviso টির প্রান্তস্থিত সেমিকেলনটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তৎপর নিম্নরূপ নূতন provisoসংযোজিত হইবে, যথা-o aeprovided further that no deduction under this clause shall be allowed in respect of (a) any amount representing grant allowed by the Government in the form of 15– year Special Treasury Bonds; (b) any loan advanced to any government Q organisation, body corporate, local gri autonomous body, or any o other loan guaranteed by the Government; and - ക്ക് (c) any debt representing loans advanced o QN to any director of the bank, his N nominees or dependants.”; Q6) section 30 to clause (a) to *f; foot on clause (aa) S NQ সন্নিবেশিত হইবে, যথা:§ ae(aa) any payment made by an assessee to any person if SN tax thereon has not been deducted and credited in ost accordance with the provisions of Chapter VII and Ross WiśGTSF Kos (value-added tax) thereon has not been collected or deducted and credited in accordance with the provisions of Noss WiśTSF of আইন, ১৯৯১ (১৯৯১ সনের ২২ নং আইন);” & aeprovided further that the deduction shall ༈ > o - so
