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[Cites 0, Cited by 0] [Section 14(5)] [Section 14] [Entire Act]

Union of India - Subsection

Section 14(5)(c) in The Voluntary Disclosure Of Income And Wealth Act, 1976

(c)where an assessment in respect of the total income of that year has been made, the tax payable on the aggregate of the total income as assessed and the income declared under sub-section (1) for that year as if such aggregate were the total income, as reduced by the tax payable on the basis of the total income as assessed.