পাতা:বাংলাদেশ কোড ভলিউম ২৮.djvu/৩৬১

অর্থ আইন, ১৯৯১ VLIS (খ) clause (3A) এর পরিবর্তে নিম্নরূপ clause (3A) প্রতিস্থাপিত ae(3A) Additional Commissioners of Taxes who may be either Appellate Additional Commissioners of Taxes or Inspecting Additional Commissioners of Taxes,”; (o) section 5 GE sub-section (2) CE æJoint Commissioners of Taxes” “Résis: "ifo aeAdditional Commissioners of Taxes, Joint Commissioners of Taxes” “soft S offs প্রতিস্থাপিত হইবে। (8) section 10 (£3, (ZE) Golf-IFTSTRI æJoint Commissioners” *RefH পর ২ aeand the Inspecting Additional Commissioners” শব্দগুলি তি ; o সন্নিবেশিত হইবে o (*) æInspecting Joint Commissioner” *Festi, BRĪ RĪGU S。 এর পরিবর্তে æInspecting Joint Commissioner, the Inspecting No. Additional Commissioner” *faëfi 3 কমটি প্ৰ তস্থাপিত হইবে: (6) section 11 to sub-section (2) ७ (3) এর পরিবর্তে নিম্নরূপ sub section (2) ও (3) প্রতিস্থাপিত হইবে, যথা : o ae(2) A judicial member shall be a person who is or has been a District Judge or who has practised as an advocate in a court not lower than that of a District and Sessions Judge for a period of not less than ten . ...> years - ര് (3) An accountant member shall be a person who is a Commissioner of Taxes or who has practised professionally for a period of not less than eight years as a chartered accountant or cost and N -- management accountant.”; (b) section 19 (EE sub-section (15) teEI,— § (*) clause (a) as aereceived” *Rafiz ziz aeexcept as o provided in clause (aa)” *fa &fi >fO<f*RE â€<; o o (খ) clause (a) এর পর নিম্নরূপ নূতন clause (aa) সন্নিবেশিত হইবে, ost যথা:– ac(aa) such amount on account of any interest which was to have been paid to any commercial bank or the Bangladesh Shilpa Bank or the Bangladesh Shilpa Rin Sangstha or on account of any share of profit