Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in seclion JO, - - ( 1) in sub-section ( 1 ). - (a) for the words (b) (c) "in lieu of the tax payable by him, an amow1t calculated at sucb rate", the words, bracket<; and fi gures "in lieu of the tax payable by bim under sub-section (1) of section 9, an amoum of tax calculated at such rate'· shall be substituted; in the proviso, for the words '"one crorc nipces. as may be recommended by the Council.'', the words "one crore and fifty lakh rupees as may be recommended by the Council:'· shall be substituted; in the proviso, for the punctuation mark ··.'·. the punctuation mark ":'· shall be substituted and thereafter the following new proviso ~hall he inserted. namely: · - ··Provided further th:Jt <I person who opt~ to pay tax under clause (a) or clau<;c (b) or clause (c) may suppl> scrvtccs (other than those rcforrcd 10 In clause ( b) of paragraph 6 (>f Schedl1lc I I), \)f value not exceeding ten percent of turnover in the ~ta t.: in the prcc1.~ding financial year nr fiye lakh rnpecs, whichl.'vcr is higher.": (2) in sub-section t2). for clause (a). the following clause shall be ~ubstituted, namel) : -- "(a) save ~ provided II\ suh-s1:etion ( l ). be is not engaged in the suppl) of services;" In the principal Act. in secti1ln 12. in snh--,cction f2}. in clause (a). the words. bral.'.kets and ligur1.~ ··~uh-section (I) or· shal l be omit1ed. ln the principal Act, in section 13. m sub-section t2), the words, brackets and fibf\lre "sub-section (2) of" occurring at both the places. shall be omitted. ln the principal Ac1. in section 16, 1n sun-section (2), ( I) in clau.sc (b). for the f~tplanalion , the follm-.ing J-:.xplanation sha.11 be substituted. namely: .. Explanation. - For thi.: purpUS(.'S 1.)f thi~ clause. it shall be deemed that the registered r~rso n ha:- ri:ct.:i\'\.:<l the goods or, a~ the case may be. services THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3517 Amendment