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[Cites 0, Cited by 0] [Section 4(3)] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(3)(ii) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974

(ii)if the total income of the previous year on the basis of which income- tax has been paid by the person under section 140A of the Income- tax Act forms the basis of computation of advance tax, such total income[ exclusive of capital gains and income referred to in sub- clause (ix) of clause (24) of section 2 and in clause (c) of section 115C] of the Income- tax Act] as increased by the net agricultural income, if any, returned by the person in the return of income for the assessment year relevant to that previous year;