৪৭। উক্ত Ordinance এর sections 75 এবং 75A এর পরিবর্তে নিম্নরূপ sections 75, 75A এবং 75AA প্রতিস্থাপিত হইবে, যথা:- “75. Return of income.-() Subject to the provisions of sub-section (), every person shall file or cause to be filed, with the Deputy Commissioner of Taxes, a return of income of the income year – (a) if the total income of the person during the income year exceeds the maximum amount that is not chargeable to tax under this Ordinance; or (b) if such person was assessed to tax for any one of the three years immediately preceding that income year; or (c) if the person is- (i) a…