Omitted

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....  Substituted vide Section 20 of the Finance Act, 1993 w.e.f. 01-04-1994 before it was read as, "ten per cent." 4.  Substituted vide Section 30 of the Finance Act, 1994 w.e.f. 01-04-1995 before it was read as, "^2[seventy-five thousand rupees]" 5.  Substituted vide Section 30 of the Finance Act, 1994 w.e.f. 01-04-1995 before it was read a....

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....ich he is chargeable for any assessment year, of an amount equal to ^5[forty per cent.] of such income-tax. Explanation : For the purposes of this section, "gross total income" means the total income computed in accordance with the provisions of this Act, before making any deduction under Chapter VI-A.]" 8.  Substituted vide Section 47 of the Finance Act, 2000 w.e.f. 01-04....