Scope of business under section 115N expanded to include vehicle operations, hiring/leasing and eating place income.

The provision's wording is substituted to include income from the business of retail trade, from running an eating place, and from operating, hiring or leasing a goods carriage, motor cab, maxi cab or three wheeled motor vehicle, as well as income from any vocation, thereby broadening the statutory scope of business types covered.

---

---

---