২২৷ Income-tax Ordinance এর section 53A এর পর নিম্নরূপ নতুন section 53AA সন্নিবেশিত হইবে, যথা:- "53AA. Collection of tax from shipping business of a resident.- Commissioner of Customs or any other authority, duly authorised in this behalf, shall not grant port clearance to a ship owned or chartered by a resident assessee unless tax at the rate of four per cent of total freight received or receivable in or out of Bangladesh has been paid for carriage of passengers, livestock, mail or goods, shipped at any port of Bangladesh.”৷