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[Cites 0, Cited by 0] [Section 245C(1B)] [Section 245C] [Entire Act]

Union of India - Subsection

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

(i)if the applicant has not furnished a return in respect of the total income of that year, then, tax shall be calculated on the income disclosed in the application as if such income were the total income;