| (a) | - | carrying on business shall, if his total sales, turnover or gross receipts, as the case may be, in business exceed or exceeds one crore rupees in any previous year : |
| - | Provided that in the case of a person whose- |
| (a) | - | aggregate of all amounts received including amount received for sales, turnover or gross receipts during the previous year, in cash, does not exceed five per cent of the said amount; and |
| (b) | - | aggregate of all payments made including amount incurred for expenditure, in cash, during the previous year does not exceed five per cent of .... To read the full section download the app from Google Play store
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