In the Explanation, in clause (b), in sub-clause (ii), for the words ???forty lakh rupees???, the words ???sixty lakh rupees??? shall be substituted Effect ???Eligible business??? means any business except the business of plying, hiring or leasing goods carriages referred to in section 44AE and whose total turnover or gross receipts in previous year does not exceed Rs. 60 lakh for the purpose of c