২১৷ Income-tax Ordinance এর section 53D এর পর নিম্নরূপ নূতন section 53DD সন্নিবেশিত হইবে, যথাঃ- "53DD. Deduction of tax at source from export cash subsidy.- Any person responsible for paying any amount on account of export cash subsidy to an exporter for promotion of export shall deduct or collect tax in advance at the rate of five per cent on the amount so payable."৷