৩৩। উক্ত Ordinance এর section 94 এর sub-sections (), (A), (B) ও () এর পরিবর্তে নিম্নরূপ sub-sections () ও () প্রতিস্থাপিত হইবে, যথা:- “() Subject to the provisions of sub-sections () and (), after the expiry of- (a) two years from the end of the assessment year in which the income was first assessable if the assessment is to be made as a result of audit under section 82BB; (b) three years from the end of the relevant assessment year in which the income was first assessable if the assessment is to be made under section 107C; or (c) six months from the end of the assessment year in which the…