(Continuation news of ACTIVEFINE): against which SRO was not yet enacted by National Board of Revenue (NBR), which leads to increase of Net Profit after Tax and Earning Per Share. Moreover, the company has provided prior year excess tax Tk. 102,093,375 in the statement of changes in equity for the year ended 30 June, 2019 which is not in the line with Paragraph 4 IAS 8, Paragraph 46, 80 (b), 80 (h) of IAS 12 "Income Taxes". (cont.2)