Others important Amendments:

Rationalization of Minimum Tax Regime applicable to certain Retailers – Section 113 B Clause (c)

At present a retailer being individual or associations of person having turnover exceeding Rs 50,00,000 for any tax year and who is subject to special procedure for payment of Sales Tax under Chapter III of the Sales Tax Special Procedure Rule 2006

And will not be entitled to claim any adjustment of any withholding tax collected or deducted under any head