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1[4. Computation of gross profits.--The gross profits derived by an employer from an establishment in respect of any accounting year shall-- (a) in the case of a banking company, be calculated in the manner specified in the First Schedule; (b) in any other case, be calculated in the manner specified in the Second Schedule.]
<span style="margin-left:15px;"></span><sup>1</sup><b>[4. Computation of gross profits.</b>--The gross profits derived by an employer from an establishment in respect of any accounting year shall--<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span> (a) in the case of a banking company, be calculated in the manner specified in the First Schedule;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span> (b) in any other case, be calculated in the manner specified in the Second Schedule.]<br><br>