ধারাঃ ১৭। উক্ত Ordinance এর section 16G এর পর নিম্নরূপ নূতন section 16H সন্নিবেশিত হইবে, যথা:— “16H. Charge of tax on the difference of investment, import and export.— Where, in any income year, the assessee has, in the statements submitted by him, (a) claimed to have carried on any import or export, and the amount paid or received for such import or export respectively, as shown in the statement, is found to be different from the actual transaction value, or (b) claimed to have made any investment and the actual of investment is found to be lower than the amount of investment disclosed in…