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    <description>Amendments update the charging framework for the assessment year commencing 1 April 1971 by substituting year references, directing that tax for incomes subject to special charging provisions be determined by those provisions with reference to the applicable rates, requiring advance tax to be computed at the special high rate for income charged under the special provision, and revising the First Schedule to set a graduated rate table, a surcharge on computed tax, and definitional clarifications including treatment of certain unregistered firms as registered firms.</description>
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      <description>Amendments update the charging framework for the assessment year commencing 1 April 1971 by substituting year references, directing that tax for incomes subject to special charging provisions be determined by those provisions with reference to the applicable rates, requiring advance tax to be computed at the special high rate for income charged under the special provision, and revising the First Schedule to set a graduated rate table, a surcharge on computed tax, and definitional clarifications including treatment of certain unregistered firms as registered firms.</description>
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