৪৪। উক্ত Ordinance এ section 68 এর পর নিম্নরূপ নূতন sections 68A এবং 68B সন্নিবেশিত হইবে, যথা:- “68A. Advance tax on certain income.-() A manufacturer of cigarette shall pay advance tax at the rate of three percent (%) on net sale price in every month. () The advance tax paid under sub-section () shall be adjustable against the quarterly installments of advance tax payable under section 66. Explanation.-In this section, “net sale” shall be A- B, where, A is the gross sale and B is the value added tax and the supplementary duty, if any, on such gross sale. 68B. Advance tax for the owners of…