৩০৷ Income-tax Ordinance এর section 94 এর sub-section () এর পর নিম্নরূপ নতুন sub-section (A) সন্নিবেশিত হইবে, যথা:- “(A) Notwithstanding anything contained in sub-section (), no order of assessment under sub-section () of section 82B or sub-section () of section 83A shall be made- (a) after the expiry of two years from the end of the assessment year in which the income was first assessable; or (b) after the expiry of the period of fifteen months from the end of the month in which the return is submitted, whichever is earlier.”|