৫১। উক্ত Ordinance এর section 82C এর পরিবর্তে নিম্নরূপ section 82C প্রতিস্থাপিত হইবে, যথা:- “82C. Minimum Tax.-() Notwithstanding anything contained in any other provisions of this Ordinance, minimum tax shall be payable by an assessee in accordance with the provisions of this section. () Minimum tax on income on sources from which tax has been deducted or collected under certain sections shall be the following- (a) any tax deducted or collected at source under the provisions of sections mentioned in clause (b) shall be the minimum tax on income from the source or sources for which tax has…