Section 40(3) in Karnataka Agricultural Income-Tax Act, 1957
(3)Where the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] passes an order under sub-section (2), he may assess under section 36 any income escaping assessment by reason of the original incorrectness of the entry corrected.
