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[Cites 0, Cited by 8] [Section 245C] [Entire Act]

Union of India - Subsection

Section 245C(1C) in The Income Tax Act, 1961

(1C)The additional amount of income-tax payable in respect of the income disclosed in the application relating to the previous year referred to in sub-section (1B) shall be,—
(a)in a case referred to in clause (i) of that sub-section, the amount of tax calculated under that clause;
(b)in a case referred to in clause (ii) of that sub-section, the amount of tax calculated under that clause as reduced by the amount of tax calculated on the total income returned for that year;
(c)[***].