১২। উক্ত Ordinance এর section 19 এর -(ক) sub-section () এর পরিবর্তে নিম্নরূপ sub-section () প্রতিস্থাপিত হইবে, যথা:-“() Where any sum is claimed or shown to have been received as loan or gift by an Assessee otherwise than by a bank transfer, the amount so received shall be deemed to be the income of such Assessee for the income year in which such loan or gift was received, and shall be classifiable under the head “Income from other sources”:Provided that-(a) where a loan or part thereof, which was deemed as the income under this sub-section and included in the total income of the Assessee,…