৪৫। উক্ত Ordinance এর section 73 এর পরিবর্তে নিম্নরূপ sections 73 এবং 73A প্রতিস্থাপিত হইবে, যথা:- “73. Interest payable by the assessee on deficiency in payment of advance tax.-() Where in any financial year advance tax paid by an assessee together with the tax deducted or collected at source, if any, under this Chapter is less than seventy-five percent (%) of the amount of tax payable by him as determined on regular assessment, the assessee shall pay, in addition to the balance of tax payable by him, simple interest at the rate of ten percent (%) per annum on the amount by which the tax so…