১২৷ (১) The Income Tax Ordinance, 1984 (XXXVI of 1984) এর- (১) section 29 এর sub-section () এর clause (x) এর পর নিম্নরূপ নূতন clause (xa) সংযোজিত হইবে, যথা :- “(xa) where an assessee being a company registered under the Companies Act, 1913 (VII of 1913) invests any amount in the purchase of any new plant or machinery for installation in an industrial undertaking set up in Bangladesh and owned by it, for the purpose of balancing, modernisation or replacement of the plant or machinery already installed therein, an investment allowance at the rate of twenty-five per cent of the amount so…