Khoka, or kiosk, or small shop in Commercial Areas taxed under Tajir Dost Scheme | SRO.1064 (I)/2024

Any person owning a shop of fifty square feet or less in a commercial area, or owning a makeshift shop, or ’khoka’, or kiosk, or small shop measuring not more than 5 ×3 square feet, shall be liable for fixed advance tax of twelve hundred rupees per annum:
Provided that this sub-paragraph shall not apply to commercial areas as specified by the Board in the Schedule - III and the persons in such areas shall pay advance tax under sub-paragraph (1) as specified in Schedule - II.”
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