TaxTMI 
TaxTMI 
Omitted
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....22 of the Finance Act, 1993 w.e.f. 01-04-1994 before it was read as, "thirty-five" 6. Inserted vide Section 22 of the Finance Act, 1993 w.e.f. 01-04-1993 7. Substituted vide Section 22 of the Finance Act, 1993 w.e.f. 01-04-1994 before it was read as, "thirty-five" 8. Inserted vide Section 22 of the Finance Act, 1993 w.e.f. 01-04-1993 9. Substituted vide Section 22 of the Finance Act, 1993 w.e.f. 01-04-1994 before it was read as, "thirty-five" 9A. Substituted vide Section 22 of the Finance Act, 1993 w.e.f. 01-04-1994 before it was read as, "thirty-five" 10. Inserted vide Section 22 of the Finance Act, 1993 w.e.f. 01-....
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....ho submits a statement in accordance with the provisions of sub-section (4), a sum of ^4[thirty-seven] thousand rupees shall be deemed to be the profits and gains of such person from such business or vocation." 15. Substituted vide Section 33 of the Finance Act, 1994 w.e.f. 01-04-1995 before it was read as, "^5[thirty-seven] thousand rupees" 16. Substituted vide Section 33 of the Finance Act, 1994 w.e.f. 01-04-1995 before it was read as, "(ii) clause (b) of sub-section (1), his income from the business of running the eating place ^6[or from the business of operating, hiring or leasing a goods carriage, a motor cab, a maxi cab or a three-wheeled motor vehicle] or from the vocati....
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....pril, 1993, shall be submitted by him on or before the 30th day of June, 1993.]" 21. Omitted vide Section 33 of the Finance Act, 1994 w.e.f. 01-04-1995 before it was read as, "(6) The provisions of this Chapter shall apply in relation to the assessment year commencing on the 1st day of April, 1993, and the 1st day of April, 1994." 22. Omitted vide Section 33 of the Finance Act, 1994 w.e.f. 01-04-1995 before it was read as, ""goods carriage"" 23. Substituted vide Section 25 of the Finance Act, 1995 w.e.f. 01-04-1996 before it was read as, "forty-two thousand rupees" 23A. Substituted vide Section 25 of the Finance Act, 1995 w.e.f. 01-04-1996 ....
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.... vide Section 40 of the Finance (No. 2) Act, 1996 w.e.f. 01-04-1997 before it was read as, "^24A[six lakh rupees]" 27. Omitted vide Section 39 of the Finance Act, 1997 w.e.f. 01-04-1998 before it was read as, "^1[CHAPTER XII-C SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Special provision for computation of income in certain cases. 115K. (1) Notwithstanding anything contained in any other provision of this Act relating to the computation of income chargeable under the head "Profits and gains of business or profession", in the case any person, ^14[to whom this section applies and who is (a) carrying on the business of retail trade in any goods or merchandis....
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.... than the income from the business ^17[or vocation referred to in clause (a), clause (b) or, as the case may be, clause (c) of sub-section (1)] during the relevant previous year. (3) Any person to whom this section applies shall be liable to pay tax at the rate specified in the Finance Act of the relevant year for computing advance tax on the income deemed under sub-section (1) and the other income referred to in clause (c) of sub-section (2). (4) Every statement referred to in sub-section (1) shall - (a) be in the prescribed form, contain the name of such person, his address, nature of business or vocation and a declaration by him that, - (i) where he is carrying on the business of retail trade, his turn....