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[Section 245C(1B)] [Section 245C] [Complete Act]
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Central Government Act
Section 245C(1B)(iii) in The Income- Tax Act, 1995
(iii) if the proceeding pending before the income- tax authority is in the nature of a proceeding for reassessment of the applicant under section 147 or by way of appeal or revision in connection with such reassessment, and the applicant has not furnished a return in respect of the total income of that year in the course of such proceeding for reassessment, tax shall be calculated on the aggregate of the total income as assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147 and the income disclosed in the application as if such aggregate were the total income.]