S, R, O No. 198-Act / Income-tax / 2015.– Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984), hereinafter referred to as the above Ordinance, Clause (b) of sub-section (4) of section 44 of this Ordinance. S, R, O No. 217 dated August 16, 2014 as per Bangabda-Law / Income Tax / 2014