Amendment of section 206C.

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.... Nature of goods Percentage  (1) (2)  (3) "(viii) Motor vehicle, value exceeding ten lakh rupees one per cent.:";   (ii) in sub-section (1D),- (A) after the words "or jewellery", the words "or any other goods (other than bullion or jewellery) or providing any service" shall be inserted; (B) in clause (ii), for the word "rupees.",....

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....ause (c), after the word "sold", the words, brackets, figure and letter "or services referred to in sub-section (1D) are provided" shall be inserted. - Clause 86 of the Bill seeks to amend section 206C of the Income-tax Act relating to profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. The aforesaid section, inter alia, provides that the seller ....