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    <title>Insertion of new section 115BBE.</title>
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    <description>Where total income includes amounts characterized under the specified income heads, tax payable is the aggregate of tax on those amounts at a flat thirty per cent rate and the tax on the remainder of total income after excluding those amounts, and no deduction for expenditure or allowance is permitted in computing the income taxed at the flat rate.</description>
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      <description>Where total income includes amounts characterized under the specified income heads, tax payable is the aggregate of tax on those amounts at a flat thirty per cent rate and the tax on the remainder of total income after excluding those amounts, and no deduction for expenditure or allowance is permitted in computing the income taxed at the flat rate.</description>
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