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

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Union of India - Subsection

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

(c)in any other case, if the total income of the person, as estimated by him, of the period which would be the previous year for that assessment year exceeds the maximum amount rot chargeable to income- tax in his case, such total income[ exclusive of capital gains and income referred to in sub- clause (ix) of clause (24) of section 2² and in clause (c) of section 115C] of the Income- tax Act] as increased by the net agricultural income, if any, of that period, as estimated by him. Explanation.- In this sub- section,, net agricultural income" means the net agricultural income as defined in the- Finance Act of the relevant year.

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Union of India - Subsection

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