Tax fraction means the amount worked out in accordance with the following Formula:

(A) 100 + a. (‘a’ is the rate of tax specified in section 3)
(B) 50 + a. (‘a’ is the rate of tax specified in section 3)
(C) 150 + a. (‘a’ is the rate of tax specified in section 3)
(D) None of these

The answer is: (A) 100 + a. (‘a’ is the rate of tax specified in section 3)