১০। উক্ত Ordinance এর section 16B এর পরিবর্তে নিম্নরূপ section 16B প্রতিস্থাপিত হইবে, যথা :- ’’16B. Charge of additional tax.-Notwithstanding anything contained in any other provision of this Ordinance, where-(a) a public limited company, not being a banking or insurance company, listed with any stock exchange in Bangladesh, has not issued, declared or distributed dividend or bonus share equivalent to at least fifteen per cent (%) of its paid up capital to its shareholders within a period of six months immediately following any income year, the company shall be charged additional tax at the…