346 LT. Manual, Part-1 1.6" Schedule, PART A "[43. Any profits and gains under the head "Capital Gains" arising from the transfer of stocks or Shares of a public company as defined in c@r™rtt w&, db8 (9bd8 MEA Sv = HBA) listed in any stock exchange in Bangladesh of an assessee being a non-resident subject to the condition that such assessee is entitled to similar exemption in the country in which he is a resident]. [44. An amount of income derived from cinema hall or Cineplex which starts commercial exhibition between the first day of July, 2012 and thirtieth day of June, “{2019} for the period, and at the rate specified below: if it is set-up in (i) Dhaka or Chittagong divisions (excluding Rangamati, Bandarban and Khagrachati districts) for a period of five years beginning with the month of commencement of commercial exhibition: jeriod of Exemption Rate of Exemption ‘or the first two years (first and second year) 100% of income ‘or the next two years (third and fourth year) 50% of income [For the next one year (fifth year) 25% of income “[(ii) Rajshahi, Khulna, Sylhet Rangpur and Barisal divisions and Rangamati, Bandarban and Khagrachari districts for a period of ten years beginning, with the month of commencement of commercial exhibition: jeriod of Exemption Rate of Exemption [For the first three years (first, second and third year)| 100% of income [For the next three years (fourth, fifth and sixth year) | _ 50% of income [For the next four year (Seventh fo tenth years) 25% of income] "Ins, by so. 318,9 % em-sea/simT/2033, wNs 2/03/09 2 Ins. new paragraph 44, 45, 46 and 47 by FA, 2012 » Subs. for "2015" by FA. 2014 ‘Subs. by "2015" by F.A.2014