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Central Government Act
Section 245C(1D) in The Income- Tax Act, 1995
(1D) Where the income disclosed in the application relates to more than one previous year, the additional amount of income- tax payable in respect of the income disclosed for each of the years shall first be calculated in accordance with the provisions of sub- sections (1B) and (IC) and the aggregate of the amount so arrived at in respect of each of the years for which the application has been made under sub- section (1) shall be the additional amount of income- tax payable in respect of the income disclosed in the application.