১৮৷ Income-tax Ordinance এর section 16C এর পর নিম্নরূপ নতুন section 16D সন্নিবেশিত হইবে; যথা:- “16D. Charge of dividend distribution tax.- Notwithstanding anything contained in this Ordinance, where a company registered under কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) declares dividend, whether interim or otherwise, on or after the first day of July, 2003, the company shall pay, in addition to tax payable under this Ordinance, dividend distribution tax at the rate of ten per cent on such dividend within sixty days from the date of such declaration: Provided that the provision of this section…