(3)[ For the purposes of sub-section (1), profits derived from services provided to foreign tourists shall be the amount which bears to the profits of the business (as computed under the head "Profits and gains of business or profession") the same proportion as the receipts specified in sub-section (2) ] [ Substituted by Act 12 of 1990, Section 23, for sub-Section (3) (w.e.f. 1.4.1991).][(as reduced by any payment, referred to in sub-section (2-A), made by the assessee)] [ Inserted by Act 32 of 1994, Section 25 (w.e.f. 1.4.1995).][bear to the total receipts of the business carried on by the assessee.] [ Substituted by Act 12 of 1990, Section 23, for sub-Section (3) (w.e.f. 1.4.1991).][ Inserted by Act 55 of 2005, Section 4 (w.r.e.f. 1.4.1992).]
