পাতা:বাংলাদেশ কোড ভলিউম ২৯.djvu/১৮৬

Sb-b- অর্থ আইন, ১৯৯২ (So) section 174 (EE sub-section (3) (ARĪ clause (b) El subclause (ii) ® æCommissioner* *f*f$ <f<$ æBoard' শব্দটি প্রতিস্থাপিত হইবে এবং দ্বিতীয় ও তৃতীয় proviso বিলুপ্ত হইবে: (SS) section 184 fĪGS ĒKĀ; (SS) SECOND SCHEDULE & Wolow 2 & 32-WICSEM (b) - - مبر” - - * - ് এর ক্লজ (ii) এর পরিবর্তে নিম্নরূপ ক্লজ (ii) প্রতিস্থাপিত হইবে, যথা: o tax payable on the capital gains af - æ(ii) in the case of other aᏚᏚᏮᏚᏚᎾeᏚ(1) where the capital gains -ം arise as a result of disposal by the assessee of his capital assets after two years but within ten years from the date of their acquisition (2) where the capital gains arise as a result of disposal by the assessee of his capital assets after ten years from the date of their acquisition So the rate applicable to his total income including the said capital gains, or tax at the rate of twenty per cent on the amount of the capital gains, whichever is the lower; o o tax payable on the capital gains at the rate applicable to his total income including the said capital gains, or tax at the rate of fifteen per cent on the amount of the capital gains, whichever is the lower.”; (so) THIRD SCHEDULE & on 11 to as (6) (a) to æthree lakh and fifty thousand taka" *FFGÍFFI *f IACSÍ ു് æfive lakh taka" *FEfi efS£jf^RÐ SCF; S. (S8) SIXTH SCHEDULE & (*) PARTA (q: (S) SELDEA 13 EF æfifteen thousand taka," TFTF EfFfARS, *FrEfF *if...AGS ætwenty thousand taka" o শব্দগুলি উভয় স্থানে প্রতিস্থাপিত হইবে: o (আ) অনুচ্ছেদ 23 এর পরিবর্তে নিম্নরূপ অনুচ্ছেদ 24 ও 25 প্রতিস্থাপিত হইবে; যথা: ae24. Any interest classifiable under the head aesnterest on securities” receivable by an assessee on any security of the Government which is issued with the condition that interest thereon shall not be liable to tax.