৪৩৷ উক্ত Ordinance এর section 82B এর পর নিম্নরূপ নূতন section 82BB সংযোজিত হইবে, যথাঃ- "82BB. Universal Self Assessment.-() Where an assessee furnishes a correct and complete return of income other than under the proviso of section 82, under section 83A or 83AA, the Deputy Commissioner of Taxes shall receive such return himself or cause to be received by any other official authorised by him and issue a receipt of such return and the said receipt shall be deemed to be an order of assessment for the assessment year for which the return is filed. () A return shall be taken to be complete, if it…