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[Cites 0, Cited by 0] [Section 439(12)] [Section 439] [Entire Act]

Union of India - Subsection

Section 439(12)(c) in The Income Tax Act, 2025

(c)in any other case, determined as follows— (X-Y)where,—X = the amount of tax calculated on the under-reported income as increased by the total income determined under section 270(1)(a) or total income assessed, reassessed or recomputed in a preceding order as if it were the total income; andY = the amount of tax calculated on the total income determined under section 270(1)(a) or total income assessed, reassessed or recomputed in a preceding order.