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

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

Union of India - Subsection

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

(i)in a case where proceedings for assessment or reassessment for any of the assessment years referred to in clause (b) of sub-section (1) of section 153A or clause (b) of sub-section (1) of section 153B in case of a person referred to in section 153A or section 153C have been initiated, the additional amount of income-tax payable on the income disclosed in the application exceeds fifty lakh rupees,

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Union of India - Subsection

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