Section 6(2)(ii) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974

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Union of India - Subsection

Section 6(2)(ii) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974

(ii)in a case where the person has failed to furnish the return of income under section 139 of the Income- tax Act and assessment is made under section 144 of that Act, the 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] determined on assessment, as increased by the net agricultural income, if any, determined on assessment.

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Union of India - Subsection

Section 6(2)(ii) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974