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

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Union of India - Subsection

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

(e)the amount of deemed total income assessed as per the provisions of section 115JB or section 115JC is greater than the maximum amount not chargeable to tax, where no return of income has been furnished or where return has been furnished for the first time under section 148;

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Union of India - Subsection

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