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[Section 245C(1B)] [Section 245C] [Complete Act]
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Central Government Act
Section 245C(1B)(i) in The Income- Tax Act, 1995
(i) if the applicant has not furnished a return in respect of the total income of that year (whether or not an assessment has been made in respect of the total income of that year), then, except in a case covered by clause (iii), tax shall be calculated on the income disclosed in the application as if such income were the total income;