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[Cites 0, Cited by 0] [Section 270A(10)] [Section 270A] [Entire Act]

Union of India - Subsection

Section 270A(10)(b) in The Income Tax Act, 1961

(b)where the total income determined under clause (a) of sub-section (1) of section 143 or assessed, reassessed or recomputed in a preceding order is a loss, the amount of tax calculated on the under-reported income as if it were the total income;