৩০। উক্ত Ordinance এর section 82BB এর পরিবর্তে নিম্নরূপ section 82BB প্রতিস্থাপিত হইবে, যথাঃ- “82BB. Universal Self Assessment.–() Where an assessee files a return of income mentioning twelve-digit Taxpayer’s Identification Number (TIN) in compliance with the conditions and within the time specified in section 75 and pays tax in accordance with the provision of section 74, he shall be issued by the Deputy Commissioner of Taxes or any other official authorised by him, an acknowledgment of receipt of the return and such acknowledgment shall be deemed to be an order of assessment of the Deputy…