(Continuation news of CNATEX): but in accordance with Income Tax Ordinance 1984, the company needs to make provision for Tk. 3,30,13,596. As a result the company has made under provision for taxation for Tk. 1,59,01,867 and overstated net profit for the year by the same amount and earnings per share accordingly. b. The company made under provision for taxation of Tk. 1,77,53,830 in the income year 2014-2015 and overstated net profit for that year by the same amount (cont. 2)