Section 270A(6)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 270A(6)(b) in The Income Tax Act, 1961

(b)the amount of under-reported income determined on the basis of an estimate, if the accounts are correct and complete to the satisfaction of the Assessing Officer or the Commissioner (Appeals) or the Commissioner or the Principal Commissioner, as the case may be, but the method employed is such that the income cannot properly be deduced therefrom;

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Union of India - Subsection

Section 270A(6)(b) in The Income Tax Act, 1961