২৮৷ Income-tax Ordinance এর section 82B এর পরিবর্তে নিম্নরূপ section 82B প্রতিস্থাপিত হইবে, যথা:- “82B. Assessment on the basis of return.- () Notwithstanding anything contained in this Ordinance, the Board may direct that any return of income filed for any assessment year by an assessee or class of assessee or classes of assessee under sub-section () of section 75 be accepted. () Where a return of income for any income year is directed to be accepted under sub-section (), the Deputy Commissioner of Taxes shall receive such return himself or cause to be received by any other official…