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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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175.Tax to be calculated to nearest taka: 

In the determination of the amount of tax or of a refund payable under this Ordinance, fractions of a taka, less than fifty poisha, shall be disregarded and fractions of a taka equal to or exceeding fifty poisha shall be regarded as one taka.