(Continuation news of BDAUTOCA): is offset against Advance Income Tax, then the Advance Income Tax should be written off further by Tk.2,640,311. 3. If the observation raised in SL no. 1 to 2 in Basis of Qualified Opinion Paragraph is correctly accounted for in these financial statements for the year June 30, 2020, then Net Asset Value (NAV) at the year end will be reduced by Tk.39,04,747. Consequently, the NAV per share shall be reduced by Tk.0.90, (cont.3)