৫৪৷ উক্ত Ordinance এর section 184BB এর পর নিন্মরূপ নূতন sections 184BBB এর সন্নিবেশিত হইবে- “ 184BBB. Unified Taxpayer’s Identification Number (UTIN).- An assessee having taxpayer’s identification number (TIN) when registered with VAT authority and obtained a business identification number (BIN) shall be given unified taxpayer’s identifiction number (UTIN) in such manner as may be prescribed by the Board."৷