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পাতা:বাংলাদেশ কোড ভলিউম ২৮.djvu/১১৯

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অর্থ আইন, ১৯৯০ ՏՏ Գ (৯) section 31 এর শেষ প্রান্তস্থিত ফুলস্টপটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তৎপর নিম্নরূপ নূতন provisoসংযোজিত হইবে, যথা: aeProvided that no tax shall be payable by an assessee, being a non-resident, in respect of any profits and gains arising from the transfer of stocks or shares of a public company as defined in the Companies Act, 1913 (VII of 1913) subject to the condition that such assessee is entitled to similar exemption in the country in which he is a resident.”; (So) section 32 CE, (SF) sub-section (2) EI, ് (®) clause (ii) ® sub-clause (c) ® •f<ífí°i Sub-S clauses প্রতিস্থাপিত হইবে, যথা: - ae(c) by succession, inheritance or devolution: or o (cc) under a deed of gift, bequest or will; or ് o (ccc) under a transfer on a જવાહે છે irrevocable trust; or”; “FIR & U(আ) দ্বিতীয় proviso বিলুপ্ত হইবে: o - (*) sub-section (11) “H PH fiHo RDF sub-section (12) সংযোজিত হইবে, যথা :- o ae(12) Notwithstanding anything contained in sub-sections (5), (6), (7), (8), (9), (10), and (11), no exemption shall be allowed to any person on so much of profits and gains arising out of the transfer of a capital asset as is attributable to the cost of acquisition of such asset in respect of which any investment allowance referred to Qin paragraphs 1, 2, 3, 4, 5, 6, 8, 9, 10 and 11 of of ART B of THE SIXTH SCHEDULE to this Q Ordinance was at any time allowed.”; -l. N (SS) section 43 to sub-section (4) (1, so - (<5) clause (a) co O G (®) sub-clause (iii) CE æotherwise than for adequate consideration” “Rosso offo aeotherwise than by way of gift or for adequate consideration” *ft&fi প্রতিস্থাপিত হইবে; এবং