অর্থ আইন, ১৯৮৭ ৬৭ b. I The Income Tax ordinance 1984 (XXXVI of 1984) “RI- Qrdinance XXXVI of 1984 এর সংশোধন (S) section 2 GH clause (19) A æsection 3” *FF S FIS-UÍBH ཅིངྒ་
- i;, “, and includes a Senior Commissioner of Taxes” কমা ও শব্দগুলি সংযোজিত হইবে: NON(S) section 29 (EE sub-section (1) GEÏ clause (xviii) EI PHI, o
একটি নতুন clause (xviiia) সন্নিবেশিত হইবে, যথাঃ- N. SS ae(xviiia) in respect of provision for bad and doubtful debt ് made by Bangladesh Shilpa Bank or Bangladesh Shilpa Rin Sangstha for overdue loan, a sum equal o to five per cent of such overdue loan or the amount &Q of actual provision for such bad or doubtful debt in o the books of the assessee, whichever is the less o, Provided that the deduction shall be allowed only in respect of the assessment years 1987–88, 1988–89, 1989–90 and 1990–91: N. ~ Provided further that if any amount out of the amount so allowed is ultimately recovered, the same shall be deemed to be a profit ofhe year in which it is recovered;”: - o (b) section 44(3) Co. ael to 11 (both inclusive)”, 5&WRRR শব্দগুলি ও বন্ধনী সমূহের পরিবর্তে ael to 14 (both inclusive) and 17” ཨང་ཝ་ལཱཙཱ་ শব্দগুলি ও বন্ধনীসমূহ প্রতিস্থাপিত হইবে: (8) section 75(2) (“El clause (d) CE æeighty thousand taka” ~পরিবর্তে cone lakh taka” শব্দগুলি প্রতিস্থাপিত হইবে: o (৫) section 173 এর পরে নিম্নরূপ নতুন section 173A সন্নিবেশিত হইবে যথাঃael'73A. Place of assessment.- (1) Where an assessee carries on a business, profession or vocation at any place, he shall be assessed by the Deputy Commissioner of Taxes of the area in which that place is situate or, where the business, profession or vocation is carried on in more places than one, by the Deputy Commissioner of Taxes of the area in which the principal place of his business, profession or vocation is situated.
