১১। উক্ত Ordinance এর section 18 এর clause () এর পরিবর্তে নিম্নরূপ clause () প্রতিস্থাপিত হইবে, যথা:-“() any income accruing or arising, whether directly or indirectly, through or from-(a) any permanent establishment in Bangladesh; or(b) any property, asset, right or other source of income, including intangible property, in Bangladesh; or(c) the transfer of any assets situated in Bangladesh; or(d) the sale of any goods or services by any electronic means to purchasers in Bangladesh; or(e) any intangible property used in Bangladesh.Explanation.- For the purpose of clause ()-(a) the shares of…