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[Cites 0, Cited by 0] [Section 270A(2)] [Section 270A] [Entire Act]

Union of India - Subsection

Section 270A(2)(d) in The Income Tax Act, 1961

(d)the amount of deemed total income assessed or reassessed as per the provisions of section 115JB or section 115JC, as the case may be, is greater than the deemed total income determined in the return processed under clause (a) of sub-section (1) of section 143;