Finance Act,2009(Act No.X of 2009)(with effect from 1st July 2008). 415
The words “three years� were substituted for the words “five years� by section 4 of a i , 1996 (1996 18 i ) 416
The colon (:) was substituted for the full stop (.) and the proviso was added by section 6 of a i , 1999 (1999 16 i ) Sub-section (1A) was substituted by section 27 of a i , 2003 (2003 17 i ) 417
418
Sub-clause (iv) was added by section 6 of a i , 1999 (1999 16 i )
419
The semi-colon (;) was substituted for the full-stop (.) and clause (g) was inserted by section 28 of a i , 2004 (2004 16 i ) Sub-section (1B) was inserted by section 61 of a i , 2001 (2001 30 i )
420
421
The brackets, figures, comma and word “(1), (1A) and (1B)� were substituted for the brackets, figures and word “(1) and (1A)� by section 61 of a i , 2001 (2001 30 i ) 422
Sub-clause (ii) of clause C of sub-section (2) was substituted by section 25 of the Finance Act,2009(Act No.X of 2009)(with effect from 1st July 2008). 423
Clause (d) was substituted by section 49 of a i , 2002 (2002 14 i )
Sub-clause (i) was substituted by section 28 of a i , 2004 (2004 16 i ) 424
425
The words “where the total income in the income year exceeds three lakh taka� were omitted by section 28 of a i , 2005 (2005 16 i ) 426
The proviso was substituted by section 49 of a i , 2002 (2002 14 i )
427
Full-stop(.) was substituted for colon(:) at the end of first proviso and thereafter second proviso was omitted by section 55 of the Finance Act,2010(Act No.XXXIII of 2010). 428
Sub-section (1) was substituted by section 62 of a i , 2001 (2001 30
Income-tax Ordinance, 1984
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