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80-E Minimum tax on income of certain persons

(1) Notwithstanding anything contained in the Ordinance, where a person being an individual, unregistered firm, association of persons, Hindu undivided family is liable to `turnover tax in accordance with section 3A of Sales Tax Act, 1990, he may, for the assessment year commencing on or after 1st day of July, 2000, opt for payment of tax, in acc...


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