A retailer, an individual or an AOP, with annual turnover in excess of Rs. 5 million and who is subject to special procedures for payment of sales tax under Chapter III of the Special Procedures Rules, 2006 are, until now, required to pay 1% of the turnover as final income tax which forms part of single stage sales tax .  The proposed amendment seeks to prescribe different slab rates, depending upon his annual turnover, for final tax against 1% of the turnover.  The retailer would not be able to claim any adjustment for withholding tax collected or deducted under any head during the year while computing his final tax liability under this Section.