(4)If under-reported income arises out of determination of deemed total income as per section 206 (1) and (2), the amount of total under-reported income shall be determined as under—(A-B) + (C-D)where,—A = the total income assessed as per the provisions other than the provisions contained in section 206 (herein referred to as "general provisions");B = the total income that would have been chargeable had the total income assessed as per the general provisions been reduced by the amount of under-reported income;C = the total income assessed as per section 206;D = the total income that would have been chargeable had the total income assessed as per section 206 been reduced by the amount of under-reported income.
