১৫। উক্ত Ordinance এর বিলুপ্ত section 16CC এর পর নিম্নরূপ নূতন section 16CCC সন্নিবেশিত হইবে, যথা:-’’16CCC. Charge of minimum tax.-Notwithstanding anything contained in any other provisions of this Ordinance, every company shall, irrespective of its profits or loss in an assessment year for any reason whatsoever, including the sustaining of a loss, the setting off of a loss of earlier year or years or the claiming of allowances or deductions (including depreciation) allowed under this Ordinance, be liable to pay minimum tax at the rate of zero point five zero (.50%) per cent of the amount…