২৪৷ Income-tax Ordinance এর section 46A এর- (ক) sub-section (A) এর পরিবর্তে নিম্নরূপ sub-section (A) প্রতিস্থাপিত হইবে, যথা:- “(A) Notwithstanding anything contained in this section- (a) where a said undertaking enjoying exemption of tax under this section is engaged in any commercial transaction with another undertaking or company having one or more common sponsor directors, and (b) during the course of making an assessment of the said undertaking if the Deputy Commissioner of Taxes is satisfied that the said undertaking has purchased or sold goods at higher or lower price in comparison to…