(1)   Notwithstanding anything contained in this Ordinance, the Central Board of Revenue, may make scheme or schemes of fixed tax or minimum fixed tax-

(a)    for persons maintaining small establishments to carry on business or profession whereunder an assessee may opt to pay fixed amount of tax without being required to furnish a return of his total income under section 55 or 56 and receipt obtained for payment of such tax shall deem to be an order of assessment under section 59A;

(b)    for persons carrying on any business or profession in shopping centres and commercial markets whereunder an assessee shall pay fixed amount of tax; and

(c)    for persons engaged in or carrying on any business or profession, whereunder an assessee may be required to pay a minimum fixed amount of tax without being required to furnish a return of his total income under section 55 or 56 and receipt obtained for payment of such tax shall be deemed to be an order of assessment under section 59A.

(2)   The scheme or schemes referred to in sub-section (1) may provide for such classes of persons by whom fixed tax may become payable, at such rates, and in such areas, as may be specified in the scheme.

(3)   The Central Board of Revenue may, by notification in the official Gazette, make provisions relating to the payment and collection of, or any other matter connected with or incidental to, the fixed tax.