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পাতা:বাংলাদেশ কোড ভলিউম ২৮.djvu/১১৭

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অর্থ আইন, ১৯৯০ ᎼᎽQ (*) sub-section (2) CS (SI) æthe Commissioner” *RefH og æor the Commissioner (Appeals), as the case may be,” শব্দগুলি, বন্ধনীগুলি ও কমাগুলি সন্নিবেশিত হইবে; এবং (SI) æthe Appellate Joint Commissioners” *Festist ofā ് aeor the Commissioner (Appeals)” “Rossi 8 বন্ধনীগুলি সন্নিবেশিত হইবে: N (G) section 6 és sub-section (1) (ARĪ clause (b) তে aethe Commissioners” *RefFET ”EI æ, the Commissioners (Appeals) o কমাটি, শব্দগুলি ও বন্ধনীগুলি সন্নিবেশিত হইবে: & (b) section 8 (ARĪ proviso CG æCommissioners” *ffGT "ET aeor the Commissioners (Appeals)” শালিও বন্ধনীগুলি সন্নিবেশিত হইবে; ് (a) section 25 ARĪ sub-section (1) to clause (h) to accost of repair” “Roofs of aeor where the property is in the occupation of the owner” “Rossos সন্নিবেশিত হইবে: (b) Section 29 (EE sub-section (1) (4,(FF) clause(vi) বিলুপ্ত হইবে, এবং o (શ) claus (xviiia) (To of foot To clause (xviiiaa) শিত হইবে যথা :o ae(xviiiaa) in respect of provision for bad and doubtful debt and N. interest thereon made by a commercial bank including - O the Bangladesh Krishi Bank and the Rajshahi Krishi so Unnayan Bank, a sum equal to four and a half per cent o o of the total outstanding loan including interest thereon SS or the amount of actual provision for such bad or ༄་་་་་་་། doubtful debt and interest thereon in the books of the Q assessee, whichever is less: - § Provided that the provisions of this clause shall apply only S in respect of such loan as the Bangladesh Bank may, \ from time to time. classify as bad or doubtful debt: Provided further that the deduction shall be allowed only in respect of the assessment years 1990–91, 1991-92 and 1992–93: Provided further that if any amount out of the amount so allowed is ultimately recovered, the same shall be deemed