Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 270A(3)] [Section 270A] [Entire Act] Union of India - Subsection Section 270A(3)(B) in The Income Tax Act, 1961 (B)the difference between the amount of income assessed and the maximum amount not chargeable to tax, in a case not covered in item (A);