Presumptive taxation threshold raised where cash receipts are limited, expanding eligibility for professionals under new provisos. Two provisos are inserted to expand the presumptive taxation threshold for professionals where cash receipts do not exceed five per cent of gross receipts, increasing the eligibility threshold, and to deem amounts received by a cheque or bank draft that is not account payee as receipt in cash for the cash receipt test; these changes apply from the stated commencement and to the specified assessment year and subsequent assessment years.