৯৷ Income-tax Ordinance এর section 16C এর পর নিম্নরূপ নূতন section 16CC সন্নিবেশিত হইবে, যথাঃ- “16CC. Charge of minimum tax.- () This section shall apply to a company in the case where, for any reason whatsoever, including the sustaining of a loss, the setting off of a loss of an earlier year, the application of tax credits or rebates, or the claiming of allowances or deductions (including depreciation and amortization deductions) allowed under this Ordinance or any other law for the time being in force, tax is not payable or paid by such company for an assessment year, or tax payable or…