৩০৷ Income-tax Ordinance এর section 16A এর পর নিম্নরূপ নতুন sections 16B ও 16C সন্নিবেশিত হইবে; যথা:- “16B. Charge of additional tax.- Notwithstanding anything contained in section 46A, where a public limited company, not being a banking or insurance company, listed with any stock exchange in Bangladesh, has not issued, declared or distributed dividend or bonus share equivalent to at least fifteen per cent of its paid up capital to its share holders within a period of six months immediately following any income year, the company shall be charged additional tax at the rate of five per cent on…