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Income_Tax_Act

Section / Rule Number Content


46. General provisions in respect of lump sum dealers
47. Lump sum scheme in respect of brick kiln owners. section 9
48. Lump sum scheme in respect of lottery dealers. section 9
49. Lump sum scheme in respect of contractors. section 9
50. Lump sum scheme in respect of Halwaii. section 9
51. Lump sum scheme in respect of ply-board manufacturers. section 9
52. Lump sum scheme in respect of retailers. section 9
49A Lumpsum scheme in respect of developers