Section 234A(3)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 234A(3)(b) in The Income Tax Act, 1961

(b)where no return has been furnished, ending on the date of completion of the re-assessment or re-computation under section 147 [or reassessment under section 153-A] [ Inserted by Act 32 of 2003, Section 89 (w.e.f. 1.6.2003).], on the amount by which the tax on the total income determined on the basis of such re-assessment or re-computation exceeds the tax on the total [income determined under sub-section (1) of section 143 or on the basis of the earlier assessment aforesaid] [ Substituted by Act 3 of 1989, Section 38, for " income determined on the basis of the earlier assessment aforesaid" (w.e.f. 1.4.1989).].

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Union of India - Subsection

Section 234A(3)(b) in The Income Tax Act, 1961