৭৩৷ Income-tax Ordinance এর section 135 এর sub-section () এর পরে নিম্নরূপ sub-section (A) সন্নিবেশিত হইবে, যথা:- “(A). Where any amount of tax is refundable in consequence of any order, except an order passed under section 83A and 83AA in pursuance of this Ordinance, the Deputy Commissioner of Taxes shall specify in the notice referred to in sub-section () the sum refundable to the assessee together with a copy of an assessment order and a refund voucher unless such refund is set off against tax as per provision of section 152.”|