২৬৷ Income-tax Ordinance এর section 54 এর proviso এর পরিবর্তে নিম্নরূপ proviso প্রতিস্থাপিত হইবে, যথা:- “Provided that where a company is liable to pay dividend distribution tax under section 16D, no deduction shall be made by the company at the time of making payment of dividend to a shareholder.”৷