৩৫। উক্ত Ordinance এর section 153 এর পরিবর্তে নিম্নরূপ section 153 প্রতিস্থাপিত হইবে, যথা:-“153. Appeal to appellate income tax authority.- () Any person aggrieved by order of an income tax authority regarding the following matters may appeal to the respective appellate income-tax authority-(i) assessment of income;(ii) computation of tax liability or refund;(iii) set off or carry forward of loss;(iv) imposition of any penalty or interest;(v) charge and computation of surcharge or any other sum;(vi) credit of tax; and(vii) payment of a refund.() Subject to sub-section (), an appeal in the…